Richmond City Council
November 7, 2023

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources
Distribution Percentage 50.00% 50.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
System-wide
Support A
System-wide
Support B
Disallowed Expenses
400271 - AD & PROMO/Advertising&Promo (10,812) [1] (5,406) (5,406) 400592 - COST POOL/(CON)-Admin Charges 214,708 [2] 107,354 107,354 Subtotal Disallowed Costs 203,896$ 101,948$ 101,948$ DEPARTMENTAL EXPENDITURES 2,058,402$ 1,029,201$ 1,029,201$ Reallocation of Incoming Costs
First Allocation 109,833$ 1,084,118$ 1,084,118$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 109,833$ 1,084,118$ 1,084,118$ Second Allocation 503,688$ 251,844$ 251,844$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 503,688$ 251,844$ 251,844$ TOTAL FUNCTIONAL COSTS 2,671,923$ 1,335,961$ 1,335,961$ [1] Costs not allowable per Title 2 CFR part 200
[2] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources First Second
Allocation Allocation Total
Departmental Expenditures $ 2,058,402 $ 2,058,402 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 7,435 2,080 9,515 0001-141- City Clerk 5,627 1,732 7,359 0001-151- City Attorney 52,013 13,551 65,564 0001-171- Finance Administration 6,858 2,275 9,132 0001-172- Accounting 9,433 1,879 11,313 0001-173- Budget/Operating 3,104 817 3,921 0001-174- Payroll 5,696 1,900 7,597 0001-175- Treasury/Cash Management 4,307 943 5,250 0001-176- Accounts Payable 1,521 753 2,274 0001-177- Rev Collection 5,295 2,157 7,452 0001-178- Purchasing 8,543 1,718 10,261 0001-181- Human Resources 27,340 27,340 0001-232- Facility Maintenance and Administration 36,941 36,941 0001-235- Equipment Services/Fleet Services 58,820 58,820 0001-261- Information Technology Administration 31,803 31,803 0001-262- Telecommunications 31,114 31,114 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 6,647 6,647 0001-907, 908- Non-Departmental 281,219 281,219 Total Incoming Costs $ 109,833 $ 503,688 $ 613,521 Total Costs to be Allocated $ 2,168,235 $ 503,688 $ 2,671,923

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total System-wide Support A 14.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 6,876 6,876 6,876 0001-141- City Clerk 4 0.423% 4,584 4,584 4,584 0001-151- City Attorney 10 1.057% 11,460 11,460 11,460 0001-171- Finance Administration 6 0.634% 6,876 6,876 6,876 0001-172- Accounting 8 0.846% 9,168 9,168 9,168 0001-173- Budget/Operating 3 0.317% 3,438 3,438 3,438 0001-174- Payroll 4 0.423% 4,584 4,584 4,584 0001-175- Treasury/Cash Management 5 0.529% 5,730 5,730 5,730 0001-176- Accounts Payable 2 0.211% 2,292 2,292 2,292 0001-177- Rev Collection 15 1.586% 17,190 17,190 17,190 0001-178- Purchasing 2 0.211% 2,292 2,292 2,292 0001-181- Human Resources 14 1.480% 16,044 16,044 16,044 0001-232- Facility Maintenance and Administration 40 4.228% 45,840 45,840 11,619 57,459 0001-235- Equipment Services/Fleet Services 13 1.374% 14,898 14,898 3,776 18,674 0001-261- Information Technology Administration 4 0.423% 4,584 4,584 1,162 5,746 0001-262- Telecommunications 5 0.529% 5,730 5,730 1,452 7,182 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 1,146 1,146 290 1,436 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 4,584 4,584 1,162 5,746 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 14,898 14,898 3,776 18,674 0001-121- POLICE COMMISSION DIV 1 0.106% 1,146 1,146 290 1,436 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 8,022 8,022 2,033 10,055 0001-191- GF-POLICE ADMIN DIV 189 19.979% 216,594 216,594 54,900 271,495 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 1,146 1,146 290 1,436 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 1,146 1,146 290 1,436 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 29,796 29,796 7,552 37,348 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 1,146 1,146 290 1,436 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 4,584 4,584 1,162 5,746 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 93,972 93,972 23,819 117,791 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 8,022 8,022 2,033 10,055 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 1,146 1,146 290 1,436 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 2,292 2,292 581 2,873 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 19,482 19,482 4,938 24,420 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 6,876 6,876 1,743 8,619 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 37,818 37,818 9,586 47,404 0001-234- IT GIS 31 3.277% 35,526 35,526 9,005 44,531 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 24,066 24,066 6,100 30,166 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 1,146 1,146 290 1,436 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 51,570 51,570 13,071 64,642 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 8,022 8,022 2,033 10,055 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 19,482 19,482 4,938 24,420 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 63,030 63,030 15,976 79,006 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 2,292 2,292 581 2,873 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 9,168 9,168 2,324 11,492 0001-181- Human Resources
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-181- Human Resources
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 53,862 53,862 13,652 67,515 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 4,584 4,584 1,162 5,746 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 2,292 2,292 581 2,873 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 1,146 1,146 290 1,436 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 5,730 5,730 1,452 7,182 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 3,438 3,438 871 4,309 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 1,146 1,146 290 1,436 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 1,146 1,146 290 1,436 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 3,438 3,438 871 4,309 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 4,584 4,584 1,162 5,746 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 14,898 14,898 3,776 18,674 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 9,168 9,168 2,324 11,492 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 17,190 17,190 4,357 21,547 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 28,650 28,650 7,262 35,912 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 9,168 9,168 2,324 11,492 1200- COR HOUSING ADMINISTRATION 3 0.317% 3,438 3,438 871 4,309 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 22,920 22,920 5,810 28,730 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 2,292 2,292 581 2,873 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-181- Human Resources
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 2 0.211% 2,292 2,292 581 2,873 4003- WASTEWATER 8 0.846% 9,168 9,168 2,324 11,492 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 4,584 4,584 1,162 5,746 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 3,438 3,438 871 4,309 4405- RHA-NYSTROM VILLAGE 2 0.211% 2,292 2,292 581 2,873 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 4,584 4,584 1,162 5,746 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 5,730 5,730 1,452 7,182 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 9,168 9,168 2,324 11,492 6051- POLICE & FIRE PENSION 20 2.114% 22,920 22,920 5,810 28,730 6052- GARFIELD PENSION FUND 1 0.106% 1,146 1,146 290 1,436 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946 100.000% $ 1,084,118 $ - $ 1,084,118 $ 251,844 $ 1,335,961 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-181- Human Resources
System-wide Support B 14.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 813,254 0.573% 6,215 6,215 6,215 0001-141- City Clerk 731,393 0.516% 5,589 5,589 5,589 0001-151- City Attorney 1,404,441 0.990% 10,732 10,732 10,732 0001-171- Finance Administration 547,458 0.386% 4,183 4,183 4,183 0001-172- Accounting 1,009,766 0.712% 7,716 7,716 7,716 0001-173- Budget/Operating 436,347 0.308% 3,334 3,334 3,334 0001-174- Payroll 373,991 0.264% 2,858 2,858 2,858 0001-175- Treasury/Cash Management 636,732 0.449% 4,866 4,866 4,866 0001-176- Accounts Payable 104,790 0.074% 801 801 801 0001-177- Rev Collection 699,075 0.493% 5,342 5,342 5,342 0001-178- Purchasing 366,486 0.258% 2,801 2,801 2,801 0001-181- Human Resources 1,478,195 1.042% 11,296 11,296 11,296 0001-232- Facility Maintenance and Administration 4,389,767 3.094% 33,545 33,545 8,296 41,841 0001-235- Equipment Services/Fleet Services 1,726,005 1.217% 13,190 13,190 3,262 16,451 0001-261- Information Technology Administration 726,029 0.512% 5,548 5,548 1,372 6,920 0001-262- Telecommunications 645,960 0.455% 4,936 4,936 1,221 6,157 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 63,814 0.045% 488 488 121 608 0001-907, 908- Non-Departmental 7,272,550 5.126% 55,574 55,574 13,743 69,318

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 542,180 0.382% 4,143 4,143 1,025 5,168 0001-105- COUNCIL/CITY COUNCIL DIV 459,033 0.324% 3,508 3,508 867 4,375 0001-121- POLICE COMMISSION DIV 59,259 0.042% 453 453 112 565 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL 4 0.000% 0 0 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 1,269,406 0.895% 9,700 9,700 2,399 12,099 0001-191- GF-POLICE ADMIN DIV 38,578,672 27.193% 294,805 294,805 72,905 367,709 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 169,211 0.119% 1,293 1,293 320 1,613 0001-194- GF-POLICE-COPS GRANT 387,965 0.273% 2,965 2,965 733 3,698 0001-196- GF-POLICE/REGULATORY 434,039 0.306% 3,317 3,317 820 4,137 0001-197- CAD DISPATCH SYST/COMM POL DIV 3,432,377 2.419% 26,229 26,229 6,486 32,715 0001-199- GF-PARKING ENFORCEMENT DIV 197,854 0.139% 1,512 1,512 374 1,886 0001-201- GF-FIRE/ADMIN DIV 503,390 0.355% 3,847 3,847 951 4,798 0001-202- GF-FIRE/SUPRESSN DIV 22,926,052 16.160% 175,193 175,193 43,325 218,518 0001-203- GF-FIRE PREVENTION DIV 1,595,024 1.124% 12,189 12,189 3,014 15,203 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 326,877 0.230% 2,498 2,498 618 3,116 0001-206- GF-FIRE/OF. OF EMS DIV 143,334 0.101% 1,095 1,095 271 1,366 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 1,313,872 0.926% 10,040 10,040 2,483 12,523 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 954,404 0.673% 7,293 7,293 1,804 9,097 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 3,304,075 2.329% 25,249 25,249 6,244 31,493 0001-234- IT GIS 3,040,905 2.143% 23,238 23,238 5,747 28,984 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 1,780,025 1.255% 13,602 13,602 3,364 16,966 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 3,149,722 2.220% 24,069 24,069 5,952 30,021 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 875,100 0.617% 6,687 6,687 1,654 8,341 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 1,687,571 1.190% 12,896 12,896 3,189 16,085 0001-253- CM&NB/BOOKER T CTR (S-DIV) 1,015,212 0.716% 7,758 7,758 1,919 9,676 0001-255- GF-CM TRANSPORTATN OPERATIONS 169,581 0.120% 1,296 1,296 320 1,616 0001-254- GF-REC/SPCL EVENTS (S-DIV) 642,485 0.453% 4,910 4,910 1,214 6,124 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-181- Human Resources
0001-256- RECREATION SVCS/AQUATICS 319,195 0.225% 2,439 2,439 603 3,042 0001-257- RECREATION SVCS/CONVENTION CTR 422,697 0.298% 3,230 3,230 799 4,029 0001-259- RECREATION SVCS/PLUNGE 296,511 0.209% 2,266 2,266 560 2,826 0001-260- RECREATION SVCS/CITIES OF SRVC 189,093 0.133% 1,445 1,445 357 1,802 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 214,566 0.151% 1,640 1,640 405 2,045 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 209,193 0.147% 1,599 1,599 395 1,994 0001-364- GF-ECON DEV/PUBLIC ART DIV 160,176 0.113% 1,224 1,224 303 1,527 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 370,426 0.261% 2,831 2,831 700 3,531 0001-371- INTERNAL SERVICES-ADMIN 424,442 0.299% 3,243 3,243 802 4,046 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 465,066 0.328% 3,554 3,554 879 4,433 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND 35,423 0.025% 271 271 67 338 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 810,559 0.571% 6,194 6,194 1,532 7,726 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 778,458 0.549% 5,949 5,949 1,471 7,420 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 1,752,251 1.235% 13,390 13,390 3,311 16,701 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 3,520,512 2.482% 26,903 26,903 6,653 33,555 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 496,840 0.350% 3,797 3,797 939 4,736 1200- COR HOUSING ADMINISTRATION 89,360 0.063% 683 683 169 852 1201- CDBG 8,747 0.006% 67 67 17 83 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 37,216 0.026% 284 284 70 355 1205- EMPLOYMENT & TRAINING 2,466,345 1.738% 18,847 18,847 4,661 23,508 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY 143,853 0.101% 1,099 1,099 272 1,371 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER 55,824 0.039% 427 427 105 532 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY 42,844 0.030% 327 327 81 408 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS 27,912 0.020% 213 213 53 266 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-181- Human Resources
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 362,060 0.255% 2,767 2,767 684 3,451 4003- WASTEWATER 1,403,343 0.989% 10,724 10,724 2,652 13,376 4005- MARINA - 0.000% - - - - 4006- STORM WATER 46,923 0.033% 359 359 89 447 4008- KCRT - CABLE TELEVIS 790,231 0.557% 6,039 6,039 1,493 7,532 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA 14,882 0.010% 114 114 28 142 4404- RHA-NEVIN PLAZA 338,079 0.238% 2,583 2,583 639 3,222 4405- RHA-NYSTROM VILLAGE 195,462 0.138% 1,494 1,494 369 1,863 4406- RHA-RICHMOND VILLAGE ONE 10,807 0.008% 83 83 20 103 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 205,665 0.145% 1,572 1,572 389 1,960 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 985,214 0.694% 7,529 7,529 1,862 9,390 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES 2,431,615 1.714% 18,582 18,582 4,595 23,177 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND 294,798 0.208% 2,253 2,253 557 2,810 6048- OPEB PLAN TRUST 7,272,797 5.126% 55,576 55,576 13,744 69,320 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 371,727 0.262% 2,841 2,841 702 3,543 6051- POLICE & FIRE PENSION 1,119,740 0.789% 8,557 8,557 2,116 10,673 6052- GARFIELD PENSION FUND 51,807 0.037% 396 396 98 494 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION 204,494 0.144% 1,563 1,563 386 1,949 6103- SA - CAPITAL PROJECT FUNDS 48,613 0.034% 371 371 92 463 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total $ 141,869,450 100.000% $ 1,084,118 $ - $ 1,084,118 $ 251,844 $ 1,335,961 Allocation Basis: FY 21-22 Total Salaries and Benefits per Fund/Department Source of Allocation: 3-Actual Expenditures per Fund Dept line item detail Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 6,876 6,215 13,091 0001-141- City Clerk 4,584 5,589 10,173 0001-151- City Attorney 11,460 10,732 22,192 0001-171- Finance Administration 6,876 4,183 11,059 0001-172- Accounting 9,168 7,716 16,884 0001-173- Budget/Operating 3,438 3,334 6,772 0001-174- Payroll 4,584 2,858 7,442 0001-175- Treasury/Cash Management 5,730 4,866 10,596 0001-176- Accounts Payable 2,292 801 3,093 0001-177- Rev Collection 17,190 5,342 22,532 0001-178- Purchasing 2,292 2,801 5,093 0001-181- Human Resources 16,044 11,296 27,340 0001-232- Facility Maintenance and Administration 57,459 41,841 99,300 0001-235- Equipment Services/Fleet Services 18,674 16,451 35,126 0001-261- Information Technology Administration 5,746 6,920 12,666 0001-262- Telecommunications 7,182 6,157 13,339 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,436 608 2,045 0001-907, 908- Non-Departmental - 69,318 69,318

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5,746 5,168 10,914 0001-105- COUNCIL/CITY COUNCIL DIV 18,674 4,375 23,049 0001-121- POLICE COMMISSION DIV 1,436 565 2,001 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0 0 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 10,055 12,099 22,155 0001-191- GF-POLICE ADMIN DIV 271,495 367,709 639,204 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION 1,436 1,613 3,049 0001-194- GF-POLICE-COPS GRANT - 3,698 3,698 0001-196- GF-POLICE/REGULATORY 1,436 4,137 5,573 0001-197- CAD DISPATCH SYST/COMM POL DIV 37,348 32,715 70,064 0001-199- GF-PARKING ENFORCEMENT DIV 1,436 1,886 3,322 0001-201- GF-FIRE/ADMIN DIV 5,746 4,798 10,544 0001-202- GF-FIRE/SUPRESSN DIV 117,791 218,518 336,309 0001-203- GF-FIRE PREVENTION DIV 10,055 15,203 25,258 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV 1,436 3,116 4,552 0001-206- GF-FIRE/OF. OF EMS DIV 2,873 1,366 4,239 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 24,420 12,523 36,943 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 8,619 9,097 17,716 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 47,404 31,493 78,896 0001-234- IT GIS 44,531 28,984 73,515 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 30,166 16,966 47,132 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1,436 - 1,436 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 64,642 30,021 94,663 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 10,055 8,341 18,396 0001-244- GF-LIB&CL SVC/P-ART DIV - - - 0001-251- GF-RECREATION ADM DIV 24,420 16,085 40,505 0001-253- CM&NB/BOOKER T CTR (S-DIV) 79,006 9,676 88,683 0001-255- GF-CM TRANSPORTATN OPERATIONS 2,873 1,616 4,489 0001-254- GF-REC/SPCL EVENTS (S-DIV) 11,492 6,124 17,616 0001-256- RECREATION SVCS/AQUATICS 67,515 3,042 70,557

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
0001-257- RECREATION SVCS/CONVENTION CTR 5,746 4,029 9,775 0001-259- RECREATION SVCS/PLUNGE - 2,826 2,826 0001-260- RECREATION SVCS/CITIES OF SRVC 2,873 1,802 4,675 0001-291- GF-ADMINISTRATIVE SERVICES 1,436 - 1,436 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 7,182 2,045 9,228 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 4,309 1,994 6,303 0001-364- GF-ECON DEV/PUBLIC ART DIV 1,436 1,527 2,963 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1,436 3,531 4,967 0001-371- INTERNAL SERVICES-ADMIN 4,309 4,046 8,355 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX - - - 1003- TRANSPORTATION OPERATIONS 5,746 4,433 10,179 1004- ASSET SEIZURE FUND - - - 1005- LIBRARY FUND - 338 338 1006- OUTSIDE FUNDED SVCS - GRANTS - - - 1007- EMERGENCY MED SERV - - - 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE - - - 1012- HILLTOP LANDSCAPE MAINT DIST 18,674 7,726 26,400 1013- FIRE DEPT HAZMAT GRANT - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 11,492 7,420 18,912 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL 21,547 16,701 38,249 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 35,912 33,555 69,467 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS - - - 1055- ENCROACHMENTS SVCS 11,492 4,736 16,227 1200- COR HOUSING ADMINISTRATION 4,309 852 5,161 1201- CDBG - 83 83 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION - 355 355 1205- EMPLOYMENT & TRAINING 28,730 23,508 52,237 1207- NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGNCY - 1,371 1,371 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 532 532 1303- KIDS FIRST INITIATIVE 2,873 - 2,873 1304- EMERGENCY OPE & DISASTR RECVRY - 408 408 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- GENERAL CAPITAL FUND - - - 2002- MEASURE J - - - 2110- IMPACT FEE - PARK - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - - 2113- IMPACT FEE - FIRE - - - 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC - - - 2116- IMPACT FEE - PARKS/OPEN - - - 2117- IMPACT FEE - LIBRARY - - - 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 266 266 2126- COR-HOUSING DEPT CIP FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-181- Human Resources

ALLOCATION SUMMARY
System-wide
Support A
System-wide
Support B Total
3001- DS - 2005 TAXABLE POB - - - 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND 2,873 3,451 6,324 4003- WASTEWATER 11,492 13,376 24,868 4005- MARINA - - - 4006- STORM WATER - 447 447 4008- KCRT - CABLE TELEVIS 5,746 7,532 13,278 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND - - - 4401- RHA-HACIENDA - 142 142 4404- RHA-NEVIN PLAZA 4,309 3,222 7,532 4405- RHA-NYSTROM VILLAGE 2,873 1,863 4,736 4406- RHA-RICHMOND VILLAGE ONE - 103 103 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR 5,746 1,960 7,706 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES 7,182 9,390 16,573 5003- EQUIPMENT SERVICES - - - 5008- COMPENSATED ABSENCES - 23,177 23,177 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING - - - 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - - 6047- CERTBT PLAN FUND - 2,810 2,810 6048- OPEB PLAN TRUST - 69,320 69,320 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GENERAL PENSION FUND 11,492 3,543 15,035 6051- POLICE & FIRE PENSION 28,730 10,673 39,402 6052- GARFIELD PENSION FUND 1,436 494 1,930 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION - 1,949 1,949 6103- SA - CAPITAL PROJECT FUNDS - 463 463 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB 2/3 - - - 6306- SA-DS 2004A TARB -1/3 HSING - - - 6307- SA-DS 2004B TARB - HOUSING - - - 6309- SA-DS 2007/10B TARB - HOUSING - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - - 6405- SA-DS 2021B TAXABLE BONDS is new - - - 6996- SUCCESSOR AGENCY - GLTDAG - - - 9102- CITY OF RICHMOND - GFAAG - - -

AO- ALL OTHER - - - Total $ 1,335,961 $ 1,335,961 $ 2,671,923 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
14 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $
Personnel
01232131 - Facilities Maintenance Admin.
400002 - SALARIES & WAGES/Mgmt-Local 21 100,935$ D 100,935$ 400003 - SALARIES & WAGES/Local 1021 35,236 D 35,236 400031 - OVERTIME/General - D -
400048 - OTHER PAY/Bilingual Pay 2,400 D 2,400 400049 - OTHER PAY/Auto Allowance 3,000 D 3,000 400058 - OTHER PAY/Bonuses 5,700 D 5,700 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,149 D 2,149 400105 - P-ROLL BEN/Health Insurance Be 33,252 D 33,252 400106 - P-ROLL BEN/Dental Insurance 2,831 D 2,831 400109 - P-ROLL BEN/Employee Assistance 40 D 40 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 343 D 343
400112 - P-ROLL BEN/Life Insurance 426 D 426 400114 - P-ROLL BEN/Long Term Disabilit 1,091 D 1,091 400116 - P-ROLL BEN/Unemployment Ins 247 D 247 400121 - P-ROLL BEN/Worker Comp-Clerica 2,759 D 2,759 400122 - P-ROLL BEN/Worker Comp-Prof 5,854 D 5,854 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 4,837 D 4,837
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 18,208 D 18,208 400151 - P-ROLL BEN/PERS-Misc (UAL) 40,276 D 40,276 01232231 - STNRY Engineers
400002 - SALARIES & WAGES/Mgmt-Local 21 98,968$ D 98,968 400003 - SALARIES & WAGES/Local 1021 323,144 D 323,144 400031 - OVERTIME/General 15,793 D 15,793
400042 - OTHER PAY/Stand By 22,898 D 22,898 400043 - OTHER PAY/Acting Pay - General 429 D 429 400048 - OTHER PAY/Bilingual Pay 7,098 D 7,098 400058 - OTHER PAY/Bonuses 27,000 D 27,000 400103 - P-ROLL BEN/Medicare Tax-ER Shr 7,212 D 7,212 400105 - P-ROLL BEN/Health Insurance Be 115,171 D 115,171 400106 - P-ROLL BEN/Dental Insurance 9,725 D 9,725 400109 - P-ROLL BEN/Employee Assistance 137 D 137 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 1,179 D 1,179 400112 - P-ROLL BEN/Life Insurance 713 D 713 400114 - P-ROLL BEN/Long Term Disabilit 2,710 D 2,710 400116 - P-ROLL BEN/Unemployment Ins 828 D 828 400117 - P-ROLL BEN/Personal/Prof Dev - D - 400121 - P-ROLL BEN/Worker Comp-Clerica 6,035 D 6,035 400122 - P-ROLL BEN/Worker Comp-Prof 5,740 D 5,740 400123 - P-ROLL BEN/Workr Comp-Ser/Main 30,798 D 30,798 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 14,861 D 14,861
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 56,278 D 56,278 400151 - P-ROLL BEN/PERS-Misc (UAL) 136,491 D 136,491 01232331 - Building Services
400003 - SALARIES & WAGES/Local 1021 308,019$ D 308,019 400031 - OVERTIME/General 1,425 D 1,425
400048 - OTHER PAY/Bilingual Pay 2,759 D 2,759 400058 - OTHER PAY/Bonuses 15,200 D 15,200 400066 - OTHER PAY/Assign Diff-non-PERS 5,390 D 5,390

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400103 - P-ROLL BEN/Medicare Tax-ER Shr 4,854 D 4,854 400105 - P-ROLL BEN/Health Insurance Be 87,677 D 87,677 400106 - P-ROLL BEN/Dental Insurance 7,548 D 7,548 400109 - P-ROLL BEN/Employee Assistance 107 D 107 400111 - P-ROLL BEN/Vision 915 D 915
400112 - P-ROLL BEN/Life Insurance 324 D 324 400114 - P-ROLL BEN/Long Term Disabilit 1,776 D 1,776 400116 - P-ROLL BEN/Unemployment Ins 635 D 635 400117 - P-ROLL BEN/Personal/Prof Dev 2,000 D 2,000 400123 - P-ROLL BEN/Workr Comp-Maint 39,149 D 39,149 400127 - P-ROLL BEN/OPEB 10,941 D 10,941
400149 - P-ROLL BEN/PERS-Misc 41,104 D 41,104 400151 - P-ROLL BEN/PERS-Misc (UAL) 107,403 D 107,403 01232431 - Utilities
400002 - SALARIES & WAGES/Mgmt-Local 21 77,308$ D 77,308 400003 - SALARIES & WAGES/Local 1021 541,122 D 541,122 400006 - SALARIES & WAGES/PT- Temp 107,327 D 107,327 400031 - OVERTIME/General 113,534 D 113,534
400043 - OTHER PAY/Acting Pay - General 480 D 480 400058 - OTHER PAY/Bonuses 34,808 D 34,808 400066 - OTHER PAY/Assign Diff-non-PERS 11 D 11 400103 - P-ROLL BEN/Medicare Tax-ER Shr 12,710 D 12,710 400105 - P-ROLL BEN/Health Insurance Be 139,814 D 139,814 400106 - P-ROLL BEN/Dental Insurance 16,855 D 16,855 400109 - P-ROLL BEN/Employee Assistance 240 D 240 400110 - P-ROLL BEN/Professional Dev-Mg - D - 400111 - P-ROLL BEN/Vision 2,044 D 2,044 400112 - P-ROLL BEN/Life Insurance 930 D 930 400117 - P-ROLL BEN/Personal/Prof Dev 3,014 D 3,014 400122 - P-ROLL BEN/Worker Comp-Prof 4,465 D 4,465 400123 - P-ROLL BEN/Workr Comp-Maint 80,696 D 80,696 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 22,139 D 22,139
400130 - P-ROLL BEN/PARS Benefits 1,329 D 1,329 400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 81,915 D 81,915 400151 - P-ROLL BEN/PERS-Misc (UAL) 239,392 D 239,392 01232531 - Electric
400002 - SALARIES & WAGES/Mgmt-Local 21 98,968$ D 98,968 400003 - SALARIES & WAGES/Local 1021 452,635 D 452,635 400031 - OVERTIME/General 25,819 D 25,819
400042 - OTHER PAY/Stand By 21,796 D 21,796 400043 - OTHER PAY/Acting Pay - General 2,405 D 2,405 400048 - OTHER PAY/Bilingual Pay 1,252 D 1,252 400050 - OTHER PAY/Medical- in Lieu of - D - 400058 - OTHER PAY/Bonuses 23,180 D 23,180 400103 - P-ROLL BEN/Medicare Tax-ER Shr 9,179 D 9,179 400105 - P-ROLL BEN/Health Insurance Be 129,562 D 129,562 400106 - P-ROLL BEN/Dental Insurance 12,926 D 12,926 400109 - P-ROLL BEN/Employee Assistance 179 D 179 400110 - P-ROLL BEN/Professional Dev-Mg 750 D 750 400111 - P-ROLL BEN/Vision 1,568 D 1,568 400112 - P-ROLL BEN/Life Insurance 848 D 848 400114 - P-ROLL BEN/Long Term Disabilit 3,449 D 3,449 400116 - P-ROLL BEN/Unemployment Ins 1,109 D 1,109 400117 - P-ROLL BEN/Personal/Prof Dev 3,750 D 3,750 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400121 - P-ROLL BEN/Worker Comp-Clerica 1,514 D 1,514 400122 - P-ROLL BEN/Worker Comp-Prof 5,740 D 5,740 400123 - P-ROLL BEN/Workr Comp-Maint 48,347 D 48,347 400124 - P-ROLL BEN/CON-MEDICL EE Share - D - 400127 - P-ROLL BEN/OPEB 19,545 D 19,545
400131 - P-ROLL BEN/CON-OPEB-EE Share - D - 400149 - P-ROLL BEN/PERS-Misc 72,776 D 72,776 400151 - P-ROLL BEN/PERS-Misc (UAL) 184,486 D 184,486 Subtotal Personnel Cost 4,389,767$ 260,334$ 3,007,650$ 1,121,783$ Operating Services & Supplies
01232131 - Facilities Maintenance Admin.
400201 - PROF SVCS/Professional Svcs -$ D - 400245 - TRAVEL & TRNG/Tuition Rmb/Cert 654 D 654 400293 - ADM EXP/Fees & Permit Exp 4,433 D 4,433 400304 - RENTAL EXP/Equipment Rental 4,362 D 4,362 400322 - MISC EXP/Misc Exp 39 D 39
400341 - OFF SUPP/Office Supplies 3,370 D 3,370 400381 - CLOTH & O SUPP/Cloth& Pers Sup 300 D 300 400382 - CLOTH & O SUPP/Sml Tool & Inst 2,126 D 2,126 400384 - CLOTH & O SUPP/Sfty Mat & Supp - D - 400385 - CLOTH & O SUPP/Bldging Mnt Sup 5,636 D 5,636 400401 - UTILITIES/Tel & Telegraph 8,327 D 8,327 400403 - UTILITIES/Water 172,127 D 172,127
400405 - UTILITIES/Gas & Fuel Heat Exp 514,817 D 514,817 400503 - EQPT SERVS/DC-EQUIP & PARTS 816 D 816 400504 - EQPT SERVS/Direct Chgs-Eq Svcs 10,959 D 10,959 400571 - COST POOL/(ISF)-Veh Replacemnt 50,000 D 50,000 400574 - COST POOL/(ISF)-Gen Liability 18,277 D 18,277 400592 - COST POOL/(CON)-Admin Charges (673,657) D (673,657) 01232231 - STNRY Engineers
400242 - TRAVEL & TRNG/Mileage 910 D 910 400243 - TRAVEL & TRNG/Conf, Mtng Trng 723 D 723 400304 - RENTAL EXP/Equipment Rental 1,948 D 1,948 400341 - OFF SUPP/Office Supplies 116 D 116 400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,369 D 3,369 400382 - CLOTH & O SUPP/Sml Tool & Inst 58,947 D 58,947 400384 - CLOTH & O SUPP/Sfty Mat & Supp 818 D 818 400385 - CLOTH & O SUPP/Bldging Mnt Sup 19,571 D 19,571 400524 - SERVICES/Bldg R/M Services 114,637 D 114,637 01232331 - Building Services
400201 - PROF SVCS/Professional Svcs 4,240 D 4,240 400261 - DUES & PUB/Membership & Dues 265 D 265 400304 - RENTAL EXP/Equipment Rental - D - 400341 - OFF SUPP/Office Supplies 588 D 588 400381 - CLOTH & O SUPP/Cloth& Pers Sup 7,547 D 7,547 400382 - CLOTH & O SUPP/Sml Tool & Inst 3,733 D 3,733 400384 - CLOTH & O SUPP/Sfty Mat & Supp 2,719 D 2,719 400385 - CLOTH & O SUPP/Bldging Mnt Sup 47,230 D 47,230 400524 - SERVICES/Bldg R/M Services 77,923 D 77,923 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 4,511 D 4,511 01232431 - Utilities
400322 - MISC EXP/Misc Exp 159 D 159
400341 - OFF SUPP/Office Supplies 1,957 D 1,957 400381 - CLOTH & O SUPP/Cloth& Pers Sup 8,148 D 8,148 400382 - CLOTH & O SUPP/Sml Tool & Inst 22,913 D 22,913 400383 - CLOTH & O SUPP/Hsehold-Janitor 104,165 D 104,165 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method General Admin
Citywide
Facility
Maintenance
City Infrastructure
Maintenance
400384 - CLOTH & O SUPP/Sfty Mat & Supp 4,494 D 4,494 400524 - SERVICES/Bldg R/M Services - D - 01232531 - Electric 18,799 D 18,799
400201 - PROF SVCS/Professional Svcs 7,500 D 7,500 400218 - PROF SVCS/Security Svcs 90,251 D 90,251 400242 - TRAVEL & TRNG/Mileage 195 D 195 400243 - TRAVEL & TRNG/Conf, Mtng Trng 530 D 530 400246 - TRAVEL & TRNG/Registration Fee - D - 400261 - DUES & PUB/Membership & Dues - D - 400304 - RENTAL EXP/Equipment Rental 14,098 D 14,098 400322 - MISC EXP/Misc Exp - D - 400341 - OFF SUPP/Office Supplies 37 D 37 400381 - CLOTH & O SUPP/Cloth& Pers Sup 3,680 D 3,680 400382 - CLOTH & O SUPP/Sml Tool & Inst 90,870 D 90,870 400384 - CLOTH & O SUPP/Sfty Mat & Supp 16,757 D 16,757 400401 - UTILITIES/Tel & Telegraph 5,071 D 5,071 400402 - UTILITIES/Electricity & Power 2,283,991 D 2,283,991 400521 - SERVICES/R & M Vandalism 240,139 D 240,139 400538 - CONTRACT SVCS/Oth Cntrctl Svcs 46,894 D 46,894 400601 - NONCAP ASST/Comp Hrdware<5K 6,058 D 6,058 400751 - DEBT SERV EXP/Principal Pymnt 212,174 D 212,174 400752 - DEBT SERV EXP/Interest Payment 40,878 D 40,878 400772 - DEBT SERV EXP/Fed Subsidy (17,765) D (17,765) 01292831 - Street Lights and Signals
400671 - CAP LEASES/Lease Pymnt Prin 410,373 D 410,373 400672 - CAP LEASES/Lease Pymnt Int 57,461 D 57,461 Subtotal Operating Cost 4,142,207$ 122,585$ 491,631$ 3,527,991$ Disallowed Expenses
01232131 - Facilities Maintenance Admin.
400592 - COST POOL/(CON)-Admin Charges 673,657$ [1] 673,657$ -$ -$ Subtotal Disallowed Costs 673,657$ 673,657$ -$ -$ DEPARTMENTAL EXPENDITURES 9,205,631$ 1,056,576$ 3,499,281$ 4,649,775$ Reallocation of General Admin
G/A Reallocation Distribution Percentage 43% 57%
Subtotal G/A Reallocation (1,056,576)$ 453,704$ 602,872$ Reallocation of Incoming Costs
First Allocation 483,090$ 4,160,428$ 5,528,293$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 483,090$ 4,160,428$ 5,528,293$ Second Allocation 1,283,924$ 551,329$ 732,595$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 1,283,924$ 551,329$ 732,595$ TOTAL FUNCTIONAL COSTS 10,972,645$ 4,711,757$ 6,260,888$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration First Second Allocation Allocation Total
Departmental Expenditures $ 9,205,631 $ 9,205,631 Incoming Costs
BLDG- Building Use $ 115,851 $ - $ 115,851 EQUIP- Equipment Use - - - 0001-131- City Manager's Office 24,800 6,935 31,735 0001-141- City Clerk 18,768 5,775 24,542 0001-151- City Attorney 52,695 11,860 64,555 0001-171- Finance Administration 29,853 9,902 39,755 0001-172- Accounting 43,963 8,754 52,717 0001-173- Budget/Operating 13,513 3,556 17,069 0001-174- Payroll 16,275 5,429 21,705 0001-175- Treasury/Cash Management 25,023 5,478 30,501 0001-176- Accounts Payable 18,530 9,175 27,705 0001-177- Rev Collection 30,763 12,531 43,295 0001-178- Purchasing 13,669 2,748 16,417 0001-181- Human Resources 79,385 19,915 99,300 0001-232- Facility Maintenance and Administration 53,222 53,222 0001-235- Equipment Services/Fleet Services 168,057 168,057 0001-261- Information Technology Administration 37,415 37,415 0001-262- Telecommunications 88,896 88,896 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 834,276 834,276 Total Incoming Costs $ 483,090 $ 1,283,924 $ 1,767,014 Total Costs to be Allocated $ 9,688,721 $ 1,283,924 $ 10,972,645

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Facility Maintenance Services 15.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 4,480 0.807% 33,583 33,583 33,583 0001-141- City Clerk - 0.000% - - - 0001-151- City Attorney 4,764 0.858% 35,712 35,712 35,712 0001-171- Finance Administration 7,800 1.405% 58,470 58,470 58,470 0001-172- Accounting - 0.000% - - - 0001-173- Budget/Operating - 0.000% - - - 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management - 0.000% - - - 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection - 0.000% - - - 0001-178- Purchasing - 0.000% - - - 0001-181- Human Resources 4,928 0.888% 36,941 36,941 36,941 0001-232- Facility Maintenance and Administration 7,100 1.279% 53,222 53,222 53,222 0001-235- Equipment Services/Fleet Services 14,000 2.522% 104,946 104,946 14,676 119,622 0001-261- Information Technology Administration 4,000 0.721% 29,984 29,984 4,193 34,178 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - 0.000% - - - - 0001-105- COUNCIL/CITY COUNCIL DIV 7,850 1.414% 58,845 58,845 8,229 67,073 0001-121- POLICE COMMISSION DIV 700 0.126% 5,247 5,247 734 5,981 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV 79,313 14.290% 594,540 594,540 83,142 677,681 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV 5,252 0.946% 39,370 39,370 5,506 44,875 0001-202- GF-FIRE/SUPRESSN DIV 48,502 8.739% 363,577 363,577 50,843 414,420 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 4,786 0.862% 35,876 35,876 5,017 40,893 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 9,048 1.630% 67,825 67,825 9,485 77,310 0001-234- IT GIS 8,000 1.441% 59,969 59,969 8,386 68,355 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 37,470 6.751% 280,880 280,880 39,279 320,158 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 3,062 0.552% 22,953 22,953 3,210 26,163 0001-244- GF-LIB&CL SVC/P-ART DIV 21,800 3.928% 163,415 163,415 22,852 186,268 0001-251- GF-RECREATION ADM DIV 32,228 5.807% 241,585 241,585 33,784 275,369 0001-253- CM&NB/BOOKER T CTR (S-DIV) 42,245 7.612% 316,673 316,673 44,284 360,958 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 15,868 2.859% 118,948 118,948 16,634 135,582 0001-232- Facility Maintenance and Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- Facility Maintenance and Administration
0001-256- RECREATION SVCS/AQUATICS 7,500 1.351% 56,221 56,221 7,862 64,083 0001-257- RECREATION SVCS/CONVENTION CTR 40,000 7.207% 299,845 299,845 41,931 341,776 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - 0.000% - - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - 0.000% - - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - 0.000% - - - - 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 1,680 0.303% 12,593 12,593 1,761 14,355 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST - 0.000% - - - - 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - 0.000% - - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL - 0.000% - - - - 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 7,796 1.405% 58,440 58,440 8,172 66,612 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS 9,096 1.639% 68,185 68,185 9,535 77,720 1055- ENCROACHMENTS SVCS - 0.000% - - - - 1200- COR HOUSING ADMINISTRATION - 0.000% - - - - 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION 2,550 0.459% 19,115 19,115 2,673 21,788 1205- EMPLOYMENT & TRAINING 31,585 5.691% 236,765 236,765 33,110 269,875 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY 1,600 0.288% 11,994 11,994 1,677 13,671 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- Facility Maintenance and Administration
3001- DS - 2005 TAXABLE POB 76,980 13.870% 577,051 577,051 80,696 657,747 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND - 0.000% - - - - 4003- WASTEWATER - 0.000% - - - - 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS - 0.000% - - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES - 0.000% - - - - 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 13,028 2.347% 97,659 97,659 13,657 111,316 Total 555,011 100.000% $ 4,160,428 $ - $ 4,160,428 $ 551,329 $ 4,711,757 Allocation Basis: FY 21-22 Total Building Square Footage Source of Allocation: 8_Building Maintenance Square Footage_NBS Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-232- Facility Maintenance and Administration
City Infrastructure Maintenance 15.2
Total $ - 0.000% $ - $ - $ - $ - $ - Allocation Basis: Not Allocated
Source of Allocation: N/A
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 33,583 - 33,583 0001-141- City Clerk - - - 0001-151- City Attorney 35,712 - 35,712 0001-171- Finance Administration 58,470 - 58,470 0001-172- Accounting - - - 0001-173- Budget/Operating - - - 0001-174- Payroll - - - 0001-175- Treasury/Cash Management - - - 0001-176- Accounts Payable - - - 0001-177- Rev Collection - - - 0001-178- Purchasing - - - 0001-181- Human Resources 36,941 - 36,941 0001-232- Facility Maintenance and Administration 53,222 - 53,222 0001-235- Equipment Services/Fleet Services 119,622 - 119,622 0001-261- Information Technology Administration 34,178 - 34,178 0001-262- Telecommunications - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - - 0001-907, 908- Non-Departmental - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR - - - 0001-105- COUNCIL/CITY COUNCIL DIV 67,073 - 67,073 0001-121- POLICE COMMISSION DIV 5,981 - 5,981 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - - - 0001-191- GF-POLICE ADMIN DIV 677,681 - 677,681 0001-192- GF-POLICE-PATROL/CIB - - - 0001-193- GF-POLICE/CRIME PREVENTION - - - 0001-194- GF-POLICE-COPS GRANT - - - 0001-196- GF-POLICE/REGULATORY - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - - - 0001-199- GF-PARKING ENFORCEMENT DIV - - - 0001-201- GF-FIRE/ADMIN DIV 44,875 - 44,875 0001-202- GF-FIRE/SUPRESSN DIV 414,420 - 414,420 0001-203- GF-FIRE PREVENTION DIV - - - 0001-204- GF-FIRE/ SUPPORT DIV - - - 0001-205- GF-FIRE/TRAINING DIV - - - 0001-206- GF-FIRE/OF. OF EMS DIV - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - - 0001-231- GF-PW ADMIN-DIV 40,893 - 40,893 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 77,310 - 77,310 0001-234- IT GIS 68,355 - 68,355 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 320,158 - 320,158 0001-242- GF-LS/REF SVCS(S-DIV) - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 26,163 - 26,163 0001-244- GF-LIB&CL SVC/P-ART DIV 186,268 - 186,268 0001-251- GF-RECREATION ADM DIV 275,369 - 275,369 0001-253- CM&NB/BOOKER T CTR (S-DIV) 360,958 - 360,958 0001-255- GF-CM TRANSPORTATN OPERATIONS - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) 135,582 - 135,582 0001-256- RECREATION SVCS/AQUATICS 64,083 - 64,083

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
0001-257- RECREATION SVCS/CONVENTION CTR 341,776 - 341,776 0001-259- RECREATION SVCS/PLUNGE - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - - 0001-291- GF-ADMINISTRATIVE SERVICES - - - 0001-292- GF-STREET SWEEPING - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL - - - 0001-364- GF-ECON DEV/PUBLIC ART DIV - - - 0001-369- GF-ECON DEV/REAL ESTATE (DIV) - - - 0001-371- INTERNAL SERVICES-ADMIN - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - - - 1001- SECURED PENSION OVERRIDE - - - 1002- STATE GAS TAX - - - 1003- TRANSPORTATION OPERATIONS 14,355 - 14,355 1004- ASSET SEIZURE FUND - - - 1005- LIBRARY FUND - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - - 1007- EMERGENCY MED SERV - - - 1009- VEOLIA MITIGATION - - - 1010- N.RICHMOND WASTE - - - 1012- HILLTOP LANDSCAPE MAINT DIST - - - 1013- FIRE DEPT HAZMAT GRANT - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD - - - 1017- CHEVRON MODERNIZATN PROJ & CIA - - - 1018- RENT CONTROL - - - 1019- SBI RMRA CAP IMPROVEMENT - - - 1050- CR-PLANNING & BUILDING 66,612 - 66,612 1053- CODE ENFORCEMENT-CR - - - 1054- ENGINEERING GRANTS 77,720 - 77,720 1055- ENCROACHMENTS SVCS - - - 1200- COR HOUSING ADMINISTRATION - - - 1201- CDBG - - - 1202- HOME PROGRAM - - - 1203- NEIGHBORHOOD STABILIZATION 21,788 - 21,788 1205- EMPLOYMENT & TRAINING 269,875 - 269,875 1207- NEIGHBORHOOD STAB(CITY) - - - 1208- SUCCESSOR HOUSING AGNCY 13,671 - 13,671 1209- CAL-HOME - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - - 1303- KIDS FIRST INITIATIVE - - - 1304- EMERGENCY OPE & DISASTR RECVRY - - - 1305- PUBLIC ART - - - 1306- AMERICAN RESCUE PLAN ACT - - - 2001- GENERAL CAPITAL FUND - - - 2002- MEASURE J - - - 2110- IMPACT FEE - PARK - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - - 2113- IMPACT FEE - FIRE - - - 2114- IMPACT FEE - POLICE - - - 2115- IMPACT FEE - COMM/AQUATC - - - 2116- IMPACT FEE - PARKS/OPEN - - - 2117- IMPACT FEE - LIBRARY - - - 2119- IMPACT FEE - STORM DRAINAGE - - - 2120- IMPACT FEE - WASTEWATER - - - 2125- IRON TRIANGLE/EPA PROGRAMS - - - 2126- COR-HOUSING DEPT CIP FUND - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-232- Facility Maintenance and Administration

ALLOCATION SUMMARY
Citywide Facility
Maintenance
Services
City
Infrastructure
Maintenance Total
3001- DS - 2005 TAXABLE POB 657,747 - 657,747 3002- DS - 99A PENSION OBLIG BOND - - - 3005- DS - 2007 CIVIC CENTER - - - 4001- PORT OF RICHMOND - - - 4003- WASTEWATER - - - 4005- MARINA - - - 4006- STORM WATER - - - 4008- KCRT - CABLE TELEVIS - - - 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - - 4201- RHA-CAPITAL FUND - - - 4401- RHA-HACIENDA - - - 4404- RHA-NEVIN PLAZA - - - 4405- RHA-NYSTROM VILLAGE - - - 4406- RHA-RICHMOND VILLAGE ONE - - - 4407- RHA-RICHMOND VILLAGE TWO - - - 4408- RHA-RICHMOND VILLAGE THREE - - - 4501- RHA-CENTRAL OFFICE COST CNTR - - - 4502- RHA-HOUSING (RAD) CORPORATION - - - 5001- INSURANCE RESERVES - - - 5003- EQUIPMENT SERVICES - - - 5008- COMPENSATED ABSENCES - - - 6001- GENERAL TRUST & AGENCY - - - 6004- COMMISSION ON AGING - - - 6005- SEAVER GALLERY TRUST FUND - - - 6007- SENIOR TRUST DEPOSIT - - - 6047- CERTBT PLAN FUND - - - 6048- OPEB PLAN TRUST - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - - 6050- GENERAL PENSION FUND - - - 6051- POLICE & FIRE PENSION - - - 6052- GARFIELD PENSION FUND - - - 6058- MARINA WESTSHORE DEB - - - 6059- COUNTRY CLUB VISTA - - - 6060- REASSESSMENT DISTRICT 2003-1 - - - 6101- SA-PROPERTY TAX TRUST FUND - - - 6102- SA- ADMINISTRATION - - - 6103- SA - CAPITAL PROJECT FUNDS - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - - 6300- SA-DS HARBOR 98 TARB - - - 6304- SA-DS 2003B TARB - - - 6305- SA-DS 2004A TARB 2/3 - - - 6306- SA-DS 2004A TARB -1/3 HSING - - - 6307- SA-DS 2004B TARB - HOUSING - - - 6309- SA-DS 2007/10B TARB - HOUSING - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - - 6402- SA-DS 2014B TAXABLE BONDS - - - 6403- SA-DS LOANS PAYABLE - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - - 6405- SA-DS 2021B TAXABLE BONDS is new - - - 6996- SUCCESSOR AGENCY - GLTDAG - - - 9102- CITY OF RICHMOND - GFAAG - - - AO- ALL OTHER 111,316 - 111,316 Total $ 4,711,757 $ - $ 4,711,757 Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
15 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $
Personnel
400002 - SALARIES & WAGES/Mgmt-Local 21 112,387$ S 112,387$ 400003 - SALARIES & WAGES/Local 1021 706,513 S 706,513 400031 - OVERTIME/General 4,928 S 4,928 400043 - OTHER PAY/Acting Pay - General 2,068 S 2,068 400048 - OTHER PAY/Bilingual Pay 1,410 S 1,410 400049 - OTHER PAY/Auto Allowance 3,000 S 3,000 400058 - OTHER PAY/Bonuses 41,800 S 41,800 400080 - COMP ABSENCES/WC-Maintenance 28,878 S 28,878 400103 - P-ROLL BEN/Medicare Tax-ER Shr 13,209 S 13,209 400105 - P-ROLL BEN/Health Insurance Be 230,981 S 230,981 400106 - P-ROLL BEN/Dental Insurance 21,072 S 21,072 400109 - P-ROLL BEN/Employee Assistance 298 S 298 400110 - P-ROLL BEN/Professional Dev-Mg 750 S 750 400111 - P-ROLL BEN/Vision 2,556 S 2,556 400112 - P-ROLL BEN/Life Insurance 1,251 S 1,251 400114 - P-ROLL BEN/Long Term Disabilit 5,199 S 5,199 400116 - P-ROLL BEN/Unemployment Ins 1,793 S 1,793 400117 - P-ROLL BEN/Personal/Prof Dev 8,270 S 8,270 400121 - P-ROLL BEN/Worker Comp-Clerica 5,518 S 5,518 400122 - P-ROLL BEN/Worker Comp-Prof 6,518 S 6,518 400123 - P-ROLL BEN/Workr Comp-Maint 83,794 S 83,794 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 30,241 S 30,241 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 111,503 S 111,503 400151 - P-ROLL BEN/PERS-Misc (UAL) 302,070 S 302,070 Subtotal Personnel Cost 1,726,005$ 1,726,005$
Operating Services & Supplies
400209 - PROF SVCS/Computer Sftwr Maint 51,424$ S 51,424$ 400242 - TRAVEL & TRNG/Mileage - S - 400243 - TRAVEL & TRNG/Conf, Mtng Trng 618 S 618 400245 - TRAVEL & TRNG/Tuition Rmb/Cert - S - 400261 - DUES & PUB/Membership & Dues 2,069 S 2,069 400262 - DUES & PUB/Books & Subs 3,784 S 3,784 400304 - RENTAL EXP/Equipment Rental 4,281 S 4,281 400322 - MISC EXP/Misc Exp 987 S 987 400341 - OFF SUPP/Office Supplies 7,661 S 7,661 400362 - RD, VEH SUPL, SERV/Veh Op Sup 217,480 S 217,480 400365 - RD, VEH SUPL, SERV/Fuel 889,281 S 889,281 400366 - RD, VEH SUPL, SERV/Oil & Lube 14,146 S 14,146 400368 - RD,VEH SUPL, SERV/ES Inventory 18,012 S 18,012 400381 - CLOTH & O SUPP/Cloth& Pers Sup 12,935 S 12,935 400382 - CLOTH & O SUPP/Sml Tool & Inst 38,425 S 38,425 400384 - CLOTH & O SUPP/Sfty, Mat&Supp - S - 400401 - UTILITIES/Tel & Telegraph 1,681 S 1,681 400501 - EQPT SERVS/Equipment R/M Serv 270,816 S 270,816 400503 - EQPT SERVS/DC-EQUIP & PARTS 178,748 S 178,748 400535 - CONTRACL SVCS/Environ Studies - S - 400592 - COST POOL/(CON)-Admin Charges (135,307) S (135,307) Subtotal Operating Cost 1,577,041$ 1,577,041$

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Fleet
Services
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 135,307$ [1] 135,307$ Subtotal Disallowed Costs 135,307$ 135,307$
DEPARTMENTAL EXPENDITURES 3,438,354$ 3,438,354$ Reallocation of Incoming Costs
First Allocation 536,189$ 3,974,542$
Unallocated Costs -$ -$
Subtotal of First Allocation 536,189$ 3,974,542$ Second Allocation 541,218$ 541,218$
Unallocated Costs -$ -$
Subtotal of Second Allocation 541,218$ 541,218$ TOTAL FUNCTIONAL COSTS 4,515,761$ 4,515,761$
[1] Costs not allowable per Title 2 CFR Part 200
Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services First Second Allocation Allocation Total
Departmental Expenditures $ 3,438,354 $ 3,438,354 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 8,876 2,482 11,358 0001-141- City Clerk 6,717 2,066 8,783 0001-151- City Attorney 18,860 4,243 23,103 0001-171- Finance Administration 12,056 3,999 16,055 0001-172- Accounting 66,104 13,080 79,184 0001-173- Budget/Operating 5,457 1,436 6,894 0001-174- Payroll 5,289 1,765 7,054 0001-175- Treasury/Cash Management 114,814 25,136 139,950 0001-176- Accounts Payable 6,740 3,337 10,077 0001-177- Rev Collection 141,155 57,498 198,653 0001-178- Purchasing 17,086 3,435 20,522 0001-181- Human Resources 28,088 7,038 35,126 0001-232- Facility Maintenance and Administration 104,946 14,676 119,622 0001-235- Equipment Services/Fleet Services 54,618 54,618 0001-261- Information Technology Administration 22,449 22,449 0001-262- Telecommunications 28,891 28,891 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 295,069 295,069 Total Incoming Costs $ 536,189 $ 541,218 $ 1,077,407 Total Costs to be Allocated $ 3,974,542 $ 541,218 $ 4,515,761

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Fleet Services 16.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 25,209 25,209 25,209 0001-141- City Clerk 4 0.423% 16,806 16,806 16,806 0001-151- City Attorney 10 1.057% 42,014 42,014 42,014 0001-171- Finance Administration 6 0.634% 25,209 25,209 25,209 0001-172- Accounting 8 0.846% 33,611 33,611 33,611 0001-173- Budget/Operating 3 0.317% 12,604 12,604 12,604 0001-174- Payroll 4 0.423% 16,806 16,806 16,806 0001-175- Treasury/Cash Management 5 0.529% 21,007 21,007 21,007 0001-176- Accounts Payable 2 0.211% 8,403 8,403 8,403 0001-177- Rev Collection 15 1.586% 63,021 63,021 63,021 0001-178- Purchasing 2 0.211% 8,403 8,403 8,403 0001-181- Human Resources 14 1.480% 58,820 58,820 58,820 0001-232- Facility Maintenance and Administration 40 4.228% 168,057 168,057 168,057 0001-235- Equipment Services/Fleet Services 13 1.374% 54,618 54,618 54,618 0001-261- Information Technology Administration 4 0.423% 16,806 16,806 2,660 19,465 0001-262- Telecommunications 5 0.529% 21,007 21,007 3,324 24,332 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 4,201 4,201 665 4,866 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 16,806 16,806 2,660 19,465 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 54,618 54,618 8,644 63,262 0001-121- POLICE COMMISSION DIV 1 0.106% 4,201 4,201 665 4,866 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 29,410 29,410 4,654 34,064 0001-191- GF-POLICE ADMIN DIV 189 19.979% 794,068 794,068 125,664 919,732 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 4,201 4,201 665 4,866 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 4,201 4,201 665 4,866 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 109,237 109,237 17,287 126,524 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 4,201 4,201 665 4,866 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 16,806 16,806 2,660 19,465 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 344,516 344,516 54,521 399,037 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 29,410 29,410 4,654 34,064 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 4,201 4,201 665 4,866 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 8,403 8,403 1,330 9,733 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 71,424 71,424 11,303 82,727 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 25,209 25,209 3,989 29,198 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 138,647 138,647 21,941 160,588 0001-234- IT GIS 31 3.277% 130,244 130,244 20,612 150,855 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 88,230 88,230 13,963 102,192 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 4,201 4,201 665 4,866 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 189,064 189,064 29,920 218,984 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 29,410 29,410 4,654 34,064 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 71,424 71,424 11,303 82,727 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 231,078 231,078 36,569 267,647 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 8,403 8,403 1,330 9,733 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 33,611 33,611 5,319 38,930 0001-235- Equipment Services/Fleet Services
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-235- Equipment Services/Fleet Services
0001-256- RECREATION SVCS/AQUATICS 47 4.968% 197,467 197,467 31,250 228,716 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 16,806 16,806 2,660 19,465 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 8,403 8,403 1,330 9,733 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 4,201 4,201 665 4,866 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 21,007 21,007 3,324 24,332 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 12,604 12,604 1,995 14,599 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 4,201 4,201 665 4,866 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 4,201 4,201 665 4,866 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 12,604 12,604 1,995 14,599 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 16,806 16,806 2,660 19,465 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 54,618 54,618 8,644 63,262 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 33,611 33,611 5,319 38,930 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 63,021 63,021 9,973 72,995 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 105,035 105,035 16,622 121,658 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 33,611 33,611 5,319 38,930 1200- COR HOUSING ADMINISTRATION 3 0.317% 12,604 12,604 1,995 14,599 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 84,028 84,028 13,298 97,326 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 8,403 8,403 1,330 9,733 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-235- Equipment Services/Fleet Services
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 2 0.211% 8,403 8,403 1,330 9,733 4003- WASTEWATER 8 0.846% 33,611 33,611 5,319 38,930 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 16,806 16,806 2,660 19,465 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 12,604 12,604 1,995 14,599 4405- RHA-NYSTROM VILLAGE 2 0.211% 8,403 8,403 1,330 9,733 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 16,806 16,806 2,660 19,465 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 21,007 21,007 3,324 24,332 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 33,611 33,611 5,319 38,930 6051- POLICE & FIRE PENSION 20 2.114% 84,028 84,028 13,298 97,326 6052- GARFIELD PENSION FUND 1 0.106% 4,201 4,201 665 4,866 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946 100.000% $ 3,974,542 $ - $ 3,974,542 $ 541,218 $ 4,515,761 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 25,209 25,209 0001-141- City Clerk 16,806 16,806 0001-151- City Attorney 42,014 42,014 0001-171- Finance Administration 25,209 25,209 0001-172- Accounting 33,611 33,611 0001-173- Budget/Operating 12,604 12,604 0001-174- Payroll 16,806 16,806
0001-175- Treasury/Cash Management 21,007 21,007 0001-176- Accounts Payable 8,403 8,403 0001-177- Rev Collection 63,021 63,021 0001-178- Purchasing 8,403 8,403 0001-181- Human Resources 58,820 58,820 0001-232- Facility Maintenance and Administration 168,057 168,057 0001-235- Equipment Services/Fleet Services 54,618 54,618 0001-261- Information Technology Administration 19,465 19,465 0001-262- Telecommunications 24,332 24,332 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 4,866 4,866 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 19,465 19,465 0001-105- COUNCIL/CITY COUNCIL DIV 63,262 63,262 0001-121- POLICE COMMISSION DIV 4,866 4,866 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 34,064 34,064 0001-191- GF-POLICE ADMIN DIV 919,732 919,732 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 4,866 4,866 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 4,866 4,866 0001-197- CAD DISPATCH SYST/COMM POL DIV 126,524 126,524 0001-199- GF-PARKING ENFORCEMENT DIV 4,866 4,866 0001-201- GF-FIRE/ADMIN DIV 19,465 19,465 0001-202- GF-FIRE/SUPRESSN DIV 399,037 399,037 0001-203- GF-FIRE PREVENTION DIV 34,064 34,064 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 4,866 4,866 0001-206- GF-FIRE/OF. OF EMS DIV 9,733 9,733 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 82,727 82,727 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 29,198 29,198 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 160,588 160,588 0001-234- IT GIS 150,855 150,855
0001-237- GF-I&M/ABATEMENT SVCS (DIV) 102,192 102,192 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 4,866 4,866 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 218,984 218,984 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 34,064 34,064 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 82,727 82,727 0001-253- CM&NB/BOOKER T CTR (S-DIV) 267,647 267,647 0001-255- GF-CM TRANSPORTATN OPERATIONS 9,733 9,733 0001-254- GF-REC/SPCL EVENTS (S-DIV) 38,930 38,930 0001-256- RECREATION SVCS/AQUATICS 228,716 228,716

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
0001-257- RECREATION SVCS/CONVENTION CTR 19,465 19,465 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 9,733 9,733 0001-291- GF-ADMINISTRATIVE SERVICES 4,866 4,866 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 24,332 24,332 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 14,599 14,599 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,866 4,866 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 4,866 4,866 0001-371- INTERNAL SERVICES-ADMIN 14,599 14,599 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 19,465 19,465 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST 63,262 63,262 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 38,930 38,930 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 72,995 72,995
1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 121,658 121,658 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 38,930 38,930 1200- COR HOUSING ADMINISTRATION 14,599 14,599 1201- CDBG - -
1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 97,326 97,326 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 9,733 9,733 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-235- Equipment Services/Fleet Services

ALLOCATION SUMMARY
Citywide
Fleet
Services Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 9,733 9,733 4003- WASTEWATER 38,930 38,930
4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 19,465 19,465 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 14,599 14,599 4405- RHA-NYSTROM VILLAGE 9,733 9,733 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 19,465 19,465 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 24,332 24,332 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND 38,930 38,930 6051- POLICE & FIRE PENSION 97,326 97,326 6052- GARFIELD PENSION FUND 4,866 4,866 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 4,515,761 $ 4,515,761
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
16 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures

DEPARTMENTAL EXPENSE DETAIL
0001-261- Information Technology Administration
Distribution Percentage 100.00%
Expense Type $
Personnel
400001 - SALARIES & WAGES/Executive 86,184$ S 86,184$ 400002 - SALARIES & WAGES/Mgmt-Local 21 245,320 S 245,320 400003 - SALARIES & WAGES/Local 1021 76,569 S 76,569 400049 - OTHER PAY/Auto Allowance 2,100 S 2,100 400058 - OTHER PAY/Bonuses 13,300 S 13,300 400103 - P-ROLL BEN/Medicare Tax-ER Shr 6,323 S 6,323 400105 - P-ROLL BEN/Health Insurance Be 91,805 S 91,805 400106 - P-ROLL BEN/Dental Insurance 6,801 S 6,801 400109 - P-ROLL BEN/Employee Assistance 98 S 98 400110 - P-ROLL BEN/Professional Dev-Mg 2,250 S 2,250 400111 - P-ROLL BEN/Vision 825 S 825 400112 - P-ROLL BEN/Life Insurance 1,560 S 1,560 400114 - P-ROLL BEN/Long Term Disabilit 2,849 S 2,849 400116 - P-ROLL BEN/Unemployment Ins 571 S 571 400117 - P-ROLL BEN/Personal/Prof Dev 750 S 750 400121 - P-ROLL BEN/Worker Comp-Clerica 5,990 S 5,990 400122 - P-ROLL BEN/Worker Comp-Prof 19,227 S 19,227 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 14,493 S 14,493 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 53,161 S 53,161 400151 - P-ROLL BEN/PERS-Misc (UAL) 95,855 S 95,855 Subtotal Personnel Cost 726,029$ 726,029$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 6,417$ S 6,417$ 400209 - PROF SVCS/Computer Sftwr Maint 467,059 S 467,059 400231 - OFF EXP/Postage & Mailing 269 S 269 400232 - OFF EXP/Printing & Binding 182 S 182 400241 - TRAVEL & TRNG/Meal Allowance 64 S 64 400242 - TRAVEL & TRNG/Mileage 107 S 107 400243 - TRAVEL & TRNG/Conf, Mtng Trng - S - 400298 - ADM EXP/Inventory Duplicating 2,984 S 2,984 400304 - RENTAL EXP/Equipment Rental 2,753 S 2,753 400341 - OFF SUPP/Office Supplies 400 S 400 400574 - COST POOL/(ISF)-Gen Liability 56,827 S 56,827 400592 - COST POOL/(CON)-Admin Charges (212,744) S (212,744) 400601 - NONCAP ASST/Comp Hrdware<5K 328,503 S 328,503 Subtotal Operating Cost 1,105,785$ 1,105,785$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 212,744$ [1] 212,744 Subtotal Disallowed Costs 212,744$ 212,744$
DEPARTMENTAL EXPENDITURES 2,044,558$ 2,044,558$ Reallocation of Incoming Costs
First Allocation 237,754$ 2,282,311$
Unallocated Costs -$ -$
Subtotal of First Allocation 237,754$ 2,282,311$ Second Allocation 198,034$ 198,034$
Unallocated Costs -$ -$
Subtotal of Second Allocation 198,034$ 198,034$ TOTAL FUNCTIONAL COSTS 2,480,346$ 2,480,346$
[1] Costs unallowable per Title 2 CFR part 200.

Notes
Spread
Method IT Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration First Second Allocation Allocation Total
Departmental Expenditures $ 2,044,558 $ 2,044,558 Incoming Costs
BLDG- Building Use $ 345 $ - $ 345 EQUIP- Equipment Use 90,503 - 90,503 0001-131- City Manager's Office 3,311 925 4,237 0001-141- City Clerk 2,506 771 3,276 0001-151- City Attorney 10,848 2,634 13,482 0001-171- Finance Administration 5,383 1,786 7,169 0001-172- Accounting 9,679 1,924 11,603 0001-173- Budget/Operating 2,437 641 3,078 0001-174- Payroll 1,628 543 2,170 0001-175- Treasury/Cash Management 8,305 1,818 10,123 0001-176- Accounts Payable 651 323 974 0001-177- Rev Collection 10,210 4,159 14,369 0001-178- Purchasing 35,027 7,042 42,069 0001-181- Human Resources 10,132 2,534 12,666 0001-232- Facility Maintenance and Administration 29,984 4,193 34,178 0001-235- Equipment Services/Fleet Services 16,806 2,660 19,465 0001-261- Information Technology Administration 48,639 48,639 0001-262- Telecommunications 8,890 8,890 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1,903 1,903 0001-907, 908- Non-Departmental 106,650 106,650 Total Incoming Costs $ 237,754 $ 198,034 $ 435,788 Total Costs to be Allocated $ 2,282,311 $ 198,034 $ 2,480,346

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total IT Administration 17.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 8 0.656% 14,966 14,966 14,966 0001-141- City Clerk 9 0.738% 16,837 16,837 16,837 0001-151- City Attorney 17 1.393% 31,803 31,803 31,803 0001-171- Finance Administration 5 0.410% 9,354 9,354 9,354 0001-172- Accounting 8 0.656% 14,966 14,966 14,966 0001-173- Budget/Operating 6 0.492% 11,224 11,224 11,224 0001-174- Payroll 5 0.410% 9,354 9,354 9,354 0001-175- Treasury/Cash Management 9 0.738% 16,837 16,837 16,837 0001-176- Accounts Payable 2 0.164% 3,741 3,741 3,741 0001-177- Rev Collection 7 0.574% 13,095 13,095 13,095 0001-178- Purchasing 3 0.246% 5,612 5,612 5,612 0001-181- Human Resources 17 1.393% 31,803 31,803 31,803 0001-232- Facility Maintenance and Administration 20 1.639% 37,415 37,415 37,415 0001-235- Equipment Services/Fleet Services 12 0.984% 22,449 22,449 22,449 0001-261- Information Technology Administration 26 2.131% 48,639 48,639 48,639 0001-262- Telecommunications - 0.000% - - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 5 0.410% 9,354 9,354 929 10,283 0001-105- COUNCIL/CITY COUNCIL DIV 20 1.639% 37,415 37,415 3,715 41,130 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 17 1.393% 31,803 31,803 3,158 34,961 0001-191- GF-POLICE ADMIN DIV 205 16.803% 383,503 383,503 38,083 421,587 0001-192- GF-POLICE-PATROL/CIB 86 7.049% 160,884 160,884 15,976 176,861 0001-193- GF-POLICE/CRIME PREVENTION 5 0.410% 9,354 9,354 929 10,283 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 3 0.246% 5,612 5,612 557 6,170 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV 4 0.328% 7,483 7,483 743 8,226 0001-201- GF-FIRE/ADMIN DIV 23 1.885% 43,027 43,027 4,273 47,300 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV - 0.000% - - - - 0001-204- GF-FIRE/ SUPPORT DIV 16 1.311% 29,932 29,932 2,972 32,904 0001-205- GF-FIRE/TRAINING DIV 3 0.246% 5,612 5,612 557 6,170 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 12 0.984% 22,449 22,449 2,229 24,678 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 37 3.016% 68,843 68,843 6,836 75,680 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 12 0.984% 22,449 22,449 2,229 24,678 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - 0.000% - - - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 4 0.328% 7,483 7,483 743 8,226 0001-242- GF-LS/REF SVCS(S-DIV) 37 3.033% 69,218 69,218 6,874 76,091 0001-243- GF-LIB&CL SVCS/LEAP DIV 52 4.262% 97,279 97,279 9,660 106,939 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 115 9.426% 215,136 215,136 21,364 236,500 0001-253- CM&NB/BOOKER T CTR (S-DIV) - 0.000% - - - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - 0.000% - - - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - 0.000% - - - - 0001-261- Information Technology Administration
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-261- Information Technology Administration
0001-256- RECREATION SVCS/AQUATICS - 0.000% - - - - 0001-257- RECREATION SVCS/CONVENTION CTR - 0.000% - - - - 0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC - 0.000% - - - - 0001-291- GF-ADMINISTRATIVE SERVICES - 0.000% - - - - 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 4 0.328% 7,483 7,483 743 8,226 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 11 0.902% 20,578 20,578 2,044 22,622 0001-364- GF-ECON DEV/PUBLIC ART DIV 2 0.164% 3,741 3,741 372 4,113 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2 0.164% 3,741 3,741 372 4,113 0001-371- INTERNAL SERVICES-ADMIN - 0.000% - - - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 7 0.574% 13,095 13,095 1,300 14,396 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 3 0.246% 5,612 5,612 557 6,170 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 2 0.164% 3,741 3,741 372 4,113 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 21 1.721% 39,286 39,286 3,901 43,187 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 66 5.410% 123,469 123,469 12,261 135,730 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 20 1.607% 36,667 36,667 3,641 40,308 1200- COR HOUSING ADMINISTRATION 5 0.410% 9,354 9,354 929 10,283 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 60 4.918% 112,245 112,245 11,146 123,391 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE - 0.000% - - - - 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-261- Information Technology Administration
3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - 4001- PORT OF RICHMOND 5 0.410% 9,354 9,354 929 10,283 4003- WASTEWATER 39 3.172% 72,398 72,398 7,189 79,587 4005- MARINA - 0.000% - - - - 4006- STORM WATER 5 0.402% 9,167 9,167 910 10,077 4008- KCRT - CABLE TELEVIS 71 5.820% 132,823 132,823 13,190 146,013 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 12 0.984% 22,449 22,449 2,229 24,678 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA - 0.000% - - - - 4405- RHA-NYSTROM VILLAGE - 0.000% - - - - 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR - 0.000% - - - - 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 1 0.082% 1,871 1,871 186 2,057 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND - 0.000% - - - - 6051- POLICE & FIRE PENSION - 0.000% - - - - 6052- GARFIELD PENSION FUND - 0.000% - - - - 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER 75 6.148% 140,306 140,306 13,933 154,239 Total 1,220 100.000% $ 2,282,311 $ - $ 2,282,311 $ 198,034 $ 2,480,346 Allocation Basis: FY 21-22 Number of IT Units per Fund/Department Source of Allocation: 9_I.T. Dept Laptops_NBS
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 14,966 14,966 0001-141- City Clerk 16,837 16,837 0001-151- City Attorney 31,803 31,803 0001-171- Finance Administration 9,354 9,354 0001-172- Accounting 14,966 14,966 0001-173- Budget/Operating 11,224 11,224 0001-174- Payroll 9,354 9,354 0001-175- Treasury/Cash Management 16,837 16,837 0001-176- Accounts Payable 3,741 3,741 0001-177- Rev Collection 13,095 13,095 0001-178- Purchasing 5,612 5,612 0001-181- Human Resources 31,803 31,803 0001-232- Facility Maintenance and Administration 37,415 37,415 0001-235- Equipment Services/Fleet Services 22,449 22,449 0001-261- Information Technology Administration 48,639 48,639 0001-262- Telecommunications - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 10,283 10,283 0001-105- COUNCIL/CITY COUNCIL DIV 41,130 41,130 0001-121- POLICE COMMISSION DIV - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 34,961 34,961 0001-191- GF-POLICE ADMIN DIV 421,587 421,587 0001-192- GF-POLICE-PATROL/CIB 176,861 176,861 0001-193- GF-POLICE/CRIME PREVENTION 10,283 10,283 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 6,170 6,170 0001-197- CAD DISPATCH SYST/COMM POL DIV - - 0001-199- GF-PARKING ENFORCEMENT DIV 8,226 8,226 0001-201- GF-FIRE/ADMIN DIV 47,300 47,300 0001-202- GF-FIRE/SUPRESSN DIV - - 0001-203- GF-FIRE PREVENTION DIV - - 0001-204- GF-FIRE/ SUPPORT DIV 32,904 32,904 0001-205- GF-FIRE/TRAINING DIV 6,170 6,170 0001-206- GF-FIRE/OF. OF EMS DIV - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 24,678 24,678 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 75,680 75,680 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 24,678 24,678 0001-234- IT GIS - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) - - 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 8,226 8,226 0001-242- GF-LS/REF SVCS(S-DIV) 76,091 76,091 0001-243- GF-LIB&CL SVCS/LEAP DIV 106,939 106,939 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 236,500 236,500 0001-253- CM&NB/BOOKER T CTR (S-DIV) - - 0001-255- GF-CM TRANSPORTATN OPERATIONS - - 0001-254- GF-REC/SPCL EVENTS (S-DIV) - - 0001-256- RECREATION SVCS/AQUATICS - -

ALLOCATION SUMMARY
IT
Administration Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration

ALLOCATION SUMMARY
IT
Administration Total
0001-257- RECREATION SVCS/CONVENTION CTR - - 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC - - 0001-291- GF-ADMINISTRATIVE SERVICES - - 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 8,226 8,226 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 22,622 22,622 0001-364- GF-ECON DEV/PUBLIC ART DIV 4,113 4,113 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 4,113 4,113 0001-371- INTERNAL SERVICES-ADMIN - - 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 14,396 14,396 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST 6,170 6,170 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 4,113 4,113 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 43,187 43,187 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 135,730 135,730 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 40,308 40,308 1200- COR HOUSING ADMINISTRATION 10,283 10,283 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 123,391 123,391 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE - - 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-261- Information Technology Administration

ALLOCATION SUMMARY
IT
Administration Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 10,283 10,283 4003- WASTEWATER 79,587 79,587 4005- MARINA - - 4006- STORM WATER 10,077 10,077 4008- KCRT - CABLE TELEVIS 146,013 146,013 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 24,678 24,678 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA - - 4405- RHA-NYSTROM VILLAGE - - 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR - - 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 2,057 2,057 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND - - 6051- POLICE & FIRE PENSION - - 6052- GARFIELD PENSION FUND - - 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - - AO- ALL OTHER 154,239 154,239
Total $ 2,480,346 $ 2,480,346
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
17 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $
Personnel
01262117 - GF-I.T./TELECOMMS (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 43,467$ S 43,467$ 400003 - SALARIES & WAGES/Local 1021 41,239 S 41,239 400031 - OVERTIME/General - S - 400042 - OTHER PAY/Stand By - S - 400048 - OTHER PAY/Bilingual Pay 1,591 S 1,591 400058 - OTHER PAY/Bonuses 3,800 S 3,800 400066 - OTHER PAY/Assign Diff-non-PERS - S - 400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,308 S 1,308 400105 - P-ROLL BEN/Health Insurance Be 19,879 S 19,879 400106 - P-ROLL BEN/Dental Insurance 1,425 S 1,425 400109 - P-ROLL BEN/Employee Assistance 22 S 22 400111 - P-ROLL BEN/Vision 173 S 173 400112 - P-ROLL BEN/Life Insurance 160 S 160 400114 - P-ROLL BEN/Long Term Disabilit 395 S 395 400116 - P-ROLL BEN/Unemployment Ins 119 S 119 400117 - P-ROLL BEN/Personal/Prof Dev - S - 400122 - P-ROLL BEN/Worker Comp-Prof 2,521 S 2,521 400123 - P-ROLL BEN/Workr Comp-Maint 5,139 S 5,139 400127 - P-ROLL BEN/OPEB 2,980 S 2,980 400149 - P-ROLL BEN/PERS-Misc 11,245 S 11,245 400151 - P-ROLL BEN/PERS-Misc (UAL) 20,279 S 20,279 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 125,419 S 125,419 400058 - OTHER PAY/Bonuses 3,800 S 3,800 400103 - P-ROLL BEN/Medicare Tax-ER Shr 1,920 S 1,920 400105 - P-ROLL BEN/Health Insurance Be 5,554 S 5,554 400106 - P-ROLL BEN/Dental Insurance 1,887 S 1,887 400109 - P-ROLL BEN/Employee Assistance 27 S 27 400110 - P-ROLL BEN/Professional Dev-Mg 1,500 S 1,500 400111 - P-ROLL BEN/Vision 229 S 229 400112 - P-ROLL BEN/Life Insurance 482 S 482 400114 - P-ROLL BEN/Long Term Disabilit 934 S 934 400116 - P-ROLL BEN/Unemployment Ins 166 S 166 400122 - P-ROLL BEN/Worker Comp-Prof 7,274 S 7,274 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 4,455 S 4,455 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 16,342 S 16,342 400151 - P-ROLL BEN/PERS-Misc (UAL) 26,851 S 26,851 01262417 - GF-INFO TECH/ERP&APP (S-DIV)
400002 - SALARIES & WAGES/Mgmt-Local 21 176,680 S 176,680 400058 - OTHER PAY/Bonuses 7,600 S 7,600 400103 - P-ROLL BEN/Medicare Tax-ER Shr 2,731 S 2,731 400105 - P-ROLL BEN/Health Insurance Be 21,065 S 21,065 400106 - P-ROLL BEN/Dental Insurance 2,754 S 2,754

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Telecomms
Support
400109 - P-ROLL BEN/Employee Assistance 39 S 39 400110 - P-ROLL BEN/Professional Dev-Mg 1,413 S 1,413 400111 - P-ROLL BEN/Vision 334 S 334 400112 - P-ROLL BEN/Life Insurance 678 S 678 400114 - P-ROLL BEN/Long Term Disabilit 1,277 S 1,277 400116 - P-ROLL BEN/Unemployment Ins 243 S 243 400122 - P-ROLL BEN/Worker Comp-Prof 10,248 S 10,248 400124 - P-ROLL BEN/CON-MEDICL EE Share - S - 400127 - P-ROLL BEN/OPEB 6,276 S 6,276 400131 - P-ROLL BEN/CON-OPEB-EE Share - S - 400149 - P-ROLL BEN/PERS-Misc 23,022 S 23,022 400151 - P-ROLL BEN/PERS-Misc (UAL) 39,016 S 39,016 Subtotal Personnel Cost 645,960$ 645,960$ Operating Services & Supplies
01262117 - GF-I.T./TELECOMMS (S-DIV)
400401 - UTILITIES/Tel & Telegraph 565,381$ S 565,381$ 400501 - EQPT SERVS/Equipment R/M Serv 40,219 S 40,219 400592 - COST POOL/(CON)-Admin Charges (92,849) S (92,849) 400601 - NONCAP ASST/Comp Hrdware<5K 1,514 S 1,514 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 38,440 S 38,440 400220 - PROF SVCS/Info Tech Services 1,342 S 1,342 400592 - COST POOL/(CON)-Admin Charges (31,841) S (31,841) 01262217 - GF-INFO TECH/(GIS) (S-DIV)
400209 - PROF SVCS/Computer Sftwr Maint 38,041 S 38,041 400502 - EQPT SERVS/Software Maint 678,424 S 678,424 400592 - COST POOL/(CON)-Admin Charges (113,441) S (113,441) 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV)
400592 - COST POOL/(CON)-Admin Charges (21,306) S (21,306) Subtotal Operating Cost 1,103,925$ 1,103,925$ Disallowed Expenses
01262117 - GF-I.T./TELECOMMS (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 92,849 [1] 92,849$ 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 31,841 [1] 31,841 01262217 - GF-INFO TECH/(GIS) (S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 113,441 [1] 113,441 01262917 - GF-INFO TECH/DSKTP SPT(S-DIV) -
400592 - COST POOL/(CON)-Admin Charges 21,306 [1] 21,306 Subtotal Disallowed Costs 259,437$ 259,437$ DEPARTMENTAL EXPENDITURES 2,009,322$ 2,009,322$ Reallocation of Incoming Costs
First Allocation 93,077$ 2,102,399$
Unallocated Costs -$ -$
Subtotal of First Allocation 93,077$ 2,102,399$ Second Allocation 151,380$ 151,380$
Unallocated Costs -$ -$
Subtotal of Second Allocation 151,380$ 151,380$ TOTAL FUNCTIONAL COSTS 2,253,779$ 2,253,779$ [1] Admin charges are excluded and re-established through this CAP analysis Notes
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications First Second
Allocation Allocation Total
Departmental Expenditures $ 2,009,322 $ 2,009,322 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 4,249 1,187 5,436 0001-141- City Clerk 3,215 989 4,204 0001-151- City Attorney 9,028 2,030 11,058 0001-171- Finance Administration 7,046 2,337 9,382 0001-172- Accounting 10,504 2,091 12,596 0001-173- Budget/Operating 3,189 839 4,029 0001-174- Payroll 2,034 679 2,713 0001-175- Treasury/Cash Management 6,184 1,354 7,538 0001-176- Accounts Payable 3,224 1,596 4,821 0001-177- Rev Collection 7,603 3,097 10,700 0001-178- Purchasing 5,126 1,031 6,156 0001-181- Human Resources 10,666 2,673 13,339 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 21,007 3,324 24,332 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 117,040 117,040 Total Incoming Costs $ 93,077 $ 151,380 $ 244,457 Total Costs to be Allocated $ 2,102,399 $ 151,380 $ 2,253,779

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Telecomms Support 18.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 6 0.634% 13,334 13,334 13,334 0001-141- City Clerk 4 0.423% 8,890 8,890 8,890 0001-151- City Attorney 10 1.057% 22,224 22,224 22,224 0001-171- Finance Administration 6 0.634% 13,334 13,334 13,334 0001-172- Accounting 8 0.846% 17,779 17,779 17,779 0001-173- Budget/Operating 3 0.317% 6,667 6,667 6,667 0001-174- Payroll 4 0.423% 8,890 8,890 8,890 0001-175- Treasury/Cash Management 5 0.529% 11,112 11,112 11,112 0001-176- Accounts Payable 2 0.211% 4,445 4,445 4,445 0001-177- Rev Collection 15 1.586% 33,336 33,336 33,336 0001-178- Purchasing 2 0.211% 4,445 4,445 4,445 0001-181- Human Resources 14 1.480% 31,114 31,114 31,114 0001-232- Facility Maintenance and Administration 40 4.228% 88,896 88,896 88,896 0001-235- Equipment Services/Fleet Services 13 1.374% 28,891 28,891 28,891 0001-261- Information Technology Administration 4 0.423% 8,890 8,890 8,890 0001-262- Telecommunications 5 0.529% 11,112 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 1 0.106% 2,222 2,222 188 2,410 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 4 0.423% 8,890 8,890 752 9,642 0001-105- COUNCIL/CITY COUNCIL DIV 13 1.374% 28,891 28,891 2,445 31,336 0001-121- POLICE COMMISSION DIV 1 0.106% 2,222 2,222 188 2,410 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 7 0.740% 15,557 15,557 1,316 16,873 0001-191- GF-POLICE ADMIN DIV 189 19.979% 420,035 420,035 35,541 455,577 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION 1 0.106% 2,222 2,222 188 2,410 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY 1 0.106% 2,222 2,222 188 2,410 0001-197- CAD DISPATCH SYST/COMM POL DIV 26 2.748% 57,783 57,783 4,889 62,672 0001-199- GF-PARKING ENFORCEMENT DIV 1 0.106% 2,222 2,222 188 2,410 0001-201- GF-FIRE/ADMIN DIV 4 0.423% 8,890 8,890 752 9,642 0001-202- GF-FIRE/SUPRESSN DIV 82 8.668% 182,238 182,238 15,420 197,658 0001-203- GF-FIRE PREVENTION DIV 7 0.740% 15,557 15,557 1,316 16,873 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV 1 0.106% 2,222 2,222 188 2,410 0001-206- GF-FIRE/OF. OF EMS DIV 2 0.211% 4,445 4,445 376 4,821 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 17 1.797% 37,781 37,781 3,197 40,978 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV 6 0.634% 13,334 13,334 1,128 14,463 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 33 3.488% 73,340 73,340 6,206 79,545 0001-234- IT GIS 31 3.277% 68,895 68,895 5,830 74,724 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 21 2.220% 46,671 46,671 3,949 50,620 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 1 0.106% 2,222 2,222 188 2,410 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 45 4.757% 100,008 100,008 8,462 108,471 0001-242- GF-LS/REF SVCS(S-DIV) - 0.000% - - - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 7 0.740% 15,557 15,557 1,316 16,873 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 17 1.797% 37,781 37,781 3,197 40,978 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 5.814% 122,233 122,233 10,343 132,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 2 0.211% 4,445 4,445 376 4,821 0001-254- GF-REC/SPCL EVENTS (S-DIV) 8 0.846% 17,779 17,779 1,504 19,284 0001-256- RECREATION SVCS/AQUATICS 47 4.968% 104,453 104,453 8,838 113,292 0001-257- RECREATION SVCS/CONVENTION CTR 4 0.423% 8,890 8,890 752 9,642 0001-262- Telecommunications
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-262- Telecommunications
0001-259- RECREATION SVCS/PLUNGE - 0.000% - - - - 0001-260- RECREATION SVCS/CITIES OF SRVC 2 0.211% 4,445 4,445 376 4,821 0001-291- GF-ADMINISTRATIVE SERVICES 1 0.106% 2,222 2,222 188 2,410 0001-292- GF-STREET SWEEPING - 0.000% - - - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 5 0.529% 11,112 11,112 940 12,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 3 0.317% 6,667 6,667 564 7,231 0001-364- GF-ECON DEV/PUBLIC ART DIV 1 0.106% 2,222 2,222 188 2,410 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 1 0.106% 2,222 2,222 188 2,410 0001-371- INTERNAL SERVICES-ADMIN 3 0.317% 6,667 6,667 564 7,231 0001-910- GF-NON-DEPT/CITY FESTIVAL - 0.000% - - - - 1001- SECURED PENSION OVERRIDE - 0.000% - - - - 1002- STATE GAS TAX - 0.000% - - - - 1003- TRANSPORTATION OPERATIONS 4 0.423% 8,890 8,890 752 9,642 1004- ASSET SEIZURE FUND - 0.000% - - - - 1005- LIBRARY FUND - 0.000% - - - - 1006- OUTSIDE FUNDED SVCS - GRANTS - 0.000% - - - - 1007- EMERGENCY MED SERV - 0.000% - - - - 1009- VEOLIA MITIGATION - 0.000% - - - - 1010- N.RICHMOND WASTE - 0.000% - - - - 1012- HILLTOP LANDSCAPE MAINT DIST 13 1.374% 28,891 28,891 2,445 31,336 1013- FIRE DEPT HAZMAT GRANT - 0.000% - - - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 8 0.846% 17,779 17,779 1,504 19,284 1017- CHEVRON MODERNIZATN PROJ & CIA - 0.000% - - - - 1018- RENT CONTROL 15 1.586% 33,336 33,336 2,821 36,157 1019- SBI RMRA CAP IMPROVEMENT - 0.000% - - - - 1050- CR-PLANNING & BUILDING 25 2.643% 55,560 55,560 4,701 60,261 1053- CODE ENFORCEMENT-CR - 0.000% - - - - 1054- ENGINEERING GRANTS - 0.000% - - - - 1055- ENCROACHMENTS SVCS 8 0.846% 17,779 17,779 1,504 19,284 1200- COR HOUSING ADMINISTRATION 3 0.317% 6,667 6,667 564 7,231 1201- CDBG - 0.000% - - - - 1202- HOME PROGRAM - 0.000% - - - - 1203- NEIGHBORHOOD STABILIZATION - 0.000% - - - - 1205- EMPLOYMENT & TRAINING 20 2.114% 44,448 44,448 3,761 48,209 1207- NEIGHBORHOOD STAB(CITY) - 0.000% - - - - 1208- SUCCESSOR HOUSING AGNCY - 0.000% - - - - 1209- CAL-HOME - 0.000% - - - - 1301- HOUSING/RENTAL ASSISTANCE PROG - 0.000% - - - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - 0.000% - - - - 1303- KIDS FIRST INITIATIVE 2 0.211% 4,445 4,445 376 4,821 1304- EMERGENCY OPE & DISASTR RECVRY - 0.000% - - - - 1305- PUBLIC ART - 0.000% - - - - 1306- AMERICAN RESCUE PLAN ACT - 0.000% - - - - 2001- GENERAL CAPITAL FUND - 0.000% - - - - 2002- MEASURE J - 0.000% - - - - 2110- IMPACT FEE - PARK - 0.000% - - - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - 0.000% - - - - 2113- IMPACT FEE - FIRE - 0.000% - - - - 2114- IMPACT FEE - POLICE - 0.000% - - - - 2115- IMPACT FEE - COMM/AQUATC - 0.000% - - - - 2116- IMPACT FEE - PARKS/OPEN - 0.000% - - - - 2117- IMPACT FEE - LIBRARY - 0.000% - - - - 2119- IMPACT FEE - STORM DRAINAGE - 0.000% - - - - 2120- IMPACT FEE - WASTEWATER - 0.000% - - - - 2125- IRON TRIANGLE/EPA PROGRAMS - 0.000% - - - - 2126- COR-HOUSING DEPT CIP FUND - 0.000% - - - - 3001- DS - 2005 TAXABLE POB - 0.000% - - - - 3002- DS - 99A PENSION OBLIG BOND - 0.000% - - - - 3005- DS - 2007 CIVIC CENTER - 0.000% - - - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 0001-262- Telecommunications
4001- PORT OF RICHMOND 2 0.211% 4,445 4,445 376 4,821 4003- WASTEWATER 8 0.846% 17,779 17,779 1,504 19,284 4005- MARINA - 0.000% - - - - 4006- STORM WATER - 0.000% - - - - 4008- KCRT - CABLE TELEVIS 4 0.423% 8,890 8,890 752 9,642 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - 0.000% - - - - 4201- RHA-CAPITAL FUND - 0.000% - - - - 4401- RHA-HACIENDA - 0.000% - - - - 4404- RHA-NEVIN PLAZA 3 0.317% 6,667 6,667 564 7,231 4405- RHA-NYSTROM VILLAGE 2 0.211% 4,445 4,445 376 4,821 4406- RHA-RICHMOND VILLAGE ONE - 0.000% - - - - 4407- RHA-RICHMOND VILLAGE TWO - 0.000% - - - - 4408- RHA-RICHMOND VILLAGE THREE - 0.000% - - - - 4501- RHA-CENTRAL OFFICE COST CNTR 4 0.423% 8,890 8,890 752 9,642 4502- RHA-HOUSING (RAD) CORPORATION - 0.000% - - - - 5001- INSURANCE RESERVES 5 0.529% 11,112 11,112 940 12,052 5003- EQUIPMENT SERVICES - 0.000% - - - - 5008- COMPENSATED ABSENCES - 0.000% - - - - 6001- GENERAL TRUST & AGENCY - 0.000% - - - - 6004- COMMISSION ON AGING - 0.000% - - - - 6005- SEAVER GALLERY TRUST FUND - 0.000% - - - - 6007- SENIOR TRUST DEPOSIT - 0.000% - - - - 6047- CERTBT PLAN FUND - 0.000% - - - - 6048- OPEB PLAN TRUST - 0.000% - - - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - 0.000% - - - - 6050- GENERAL PENSION FUND 8 0.846% 17,779 17,779 1,504 19,284 6051- POLICE & FIRE PENSION 20 2.114% 44,448 44,448 3,761 48,209 6052- GARFIELD PENSION FUND 1 0.106% 2,222 2,222 188 2,410 6058- MARINA WESTSHORE DEB - 0.000% - - - - 6059- COUNTRY CLUB VISTA - 0.000% - - - - 6060- REASSESSMENT DISTRICT 2003-1 - 0.000% - - - - 6101- SA-PROPERTY TAX TRUST FUND - 0.000% - - - - 6102- SA- ADMINISTRATION - 0.000% - - - - 6103- SA - CAPITAL PROJECT FUNDS - 0.000% - - - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - 0.000% - - - - 6300- SA-DS HARBOR 98 TARB - 0.000% - - - - 6304- SA-DS 2003B TARB - 0.000% - - - - 6305- SA-DS 2004A TARB 2/3 - 0.000% - - - - 6306- SA-DS 2004A TARB -1/3 HSING - 0.000% - - - - 6307- SA-DS 2004B TARB - HOUSING - 0.000% - - - - 6309- SA-DS 2007/10B TARB - HOUSING - 0.000% - - - - 6401- SA-DS 2014A NON-TAXABLE BONDS - 0.000% - - - - 6402- SA-DS 2014B TAXABLE BONDS - 0.000% - - - - 6403- SA-DS LOANS PAYABLE - 0.000% - - - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - 0.000% - - - - 6405- SA-DS 2021B TAXABLE BONDS is new - 0.000% - - - - 6996- SUCCESSOR AGENCY - GLTDAG - 0.000% - - - - 9102- CITY OF RICHMOND - GFAAG - 0.000% - - - - AO- ALL OTHER - 0.000% - - - - Total 946 100.000% $ 2,102,399 $ - $ 2,102,399 $ 151,380 $ 2,253,779 Allocation Basis: FY 21-22 Total FTEs per Fund/Department Source of Allocation: 2_City Staff Roster 21-22 Pay-Benefits.xlsx Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Allocations

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - EQUIP- Equipment Use - - 0001-131- City Manager's Office 13,334 13,334 0001-141- City Clerk 8,890 8,890 0001-151- City Attorney 22,224 22,224 0001-171- Finance Administration 13,334 13,334 0001-172- Accounting 17,779 17,779 0001-173- Budget/Operating 6,667 6,667 0001-174- Payroll 8,890 8,890 0001-175- Treasury/Cash Management 11,112 11,112 0001-176- Accounts Payable 4,445 4,445 0001-177- Rev Collection 33,336 33,336 0001-178- Purchasing 4,445 4,445 0001-181- Human Resources 31,114 31,114 0001-232- Facility Maintenance and Administration 88,896 88,896 0001-235- Equipment Services/Fleet Services 28,891 28,891 0001-261- Information Technology Administration 8,890 8,890 0001-262- Telecommunications 11,112 11,112 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop 2,410 2,410 0001-907, 908- Non-Departmental - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 9,642 9,642 0001-105- COUNCIL/CITY COUNCIL DIV 31,336 31,336 0001-121- POLICE COMMISSION DIV 2,410 2,410 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) 16,873 16,873 0001-191- GF-POLICE ADMIN DIV 455,577 455,577 0001-192- GF-POLICE-PATROL/CIB - - 0001-193- GF-POLICE/CRIME PREVENTION 2,410 2,410 0001-194- GF-POLICE-COPS GRANT - - 0001-196- GF-POLICE/REGULATORY 2,410 2,410 0001-197- CAD DISPATCH SYST/COMM POL DIV 62,672 62,672 0001-199- GF-PARKING ENFORCEMENT DIV 2,410 2,410 0001-201- GF-FIRE/ADMIN DIV 9,642 9,642 0001-202- GF-FIRE/SUPRESSN DIV 197,658 197,658 0001-203- GF-FIRE PREVENTION DIV 16,873 16,873 0001-204- GF-FIRE/ SUPPORT DIV - - 0001-205- GF-FIRE/TRAINING DIV 2,410 2,410 0001-206- GF-FIRE/OF. OF EMS DIV 4,821 4,821 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV 40,978 40,978 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - - 0001-231- GF-PW ADMIN-DIV 14,463 14,463 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) 79,545 79,545 0001-234- IT GIS 74,724 74,724 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 50,620 50,620 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) 2,410 2,410 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 108,471 108,471 0001-242- GF-LS/REF SVCS(S-DIV) - - 0001-243- GF-LIB&CL SVCS/LEAP DIV 16,873 16,873 0001-244- GF-LIB&CL SVC/P-ART DIV - - 0001-251- GF-RECREATION ADM DIV 40,978 40,978 0001-253- CM&NB/BOOKER T CTR (S-DIV) 132,575 132,575 0001-255- GF-CM TRANSPORTATN OPERATIONS 4,821 4,821 0001-254- GF-REC/SPCL EVENTS (S-DIV) 19,284 19,284 0001-256- RECREATION SVCS/AQUATICS 113,292 113,292

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
0001-257- RECREATION SVCS/CONVENTION CTR 9,642 9,642 0001-259- RECREATION SVCS/PLUNGE - - 0001-260- RECREATION SVCS/CITIES OF SRVC 4,821 4,821 0001-291- GF-ADMINISTRATIVE SERVICES 2,410 2,410 0001-292- GF-STREET SWEEPING - - 0001-361- GF ECON DEV/SP PRJ-ENVIRONMNTL 12,052 12,052 0001-362- GF ECON DEV/SP PRJ-ENVIRONMNTL 7,231 7,231 0001-364- GF-ECON DEV/PUBLIC ART DIV 2,410 2,410 0001-369- GF-ECON DEV/REAL ESTATE (DIV) 2,410 2,410 0001-371- INTERNAL SERVICES-ADMIN 7,231 7,231 0001-910- GF-NON-DEPT/CITY FESTIVAL - - 1001- SECURED PENSION OVERRIDE - - 1002- STATE GAS TAX - - 1003- TRANSPORTATION OPERATIONS 9,642 9,642 1004- ASSET SEIZURE FUND - - 1005- LIBRARY FUND - - 1006- OUTSIDE FUNDED SVCS - GRANTS - - 1007- EMERGENCY MED SERV - - 1009- VEOLIA MITIGATION - - 1010- N.RICHMOND WASTE - - 1012- HILLTOP LANDSCAPE MAINT DIST 31,336 31,336 1013- FIRE DEPT HAZMAT GRANT - - 1015- MARINA BAY LNDSCP&LIGHTDIST FD 19,284 19,284 1017- CHEVRON MODERNIZATN PROJ & CIA - - 1018- RENT CONTROL 36,157 36,157 1019- SBI RMRA CAP IMPROVEMENT - - 1050- CR-PLANNING & BUILDING 60,261 60,261 1053- CODE ENFORCEMENT-CR - - 1054- ENGINEERING GRANTS - - 1055- ENCROACHMENTS SVCS 19,284 19,284 1200- COR HOUSING ADMINISTRATION 7,231 7,231 1201- CDBG - - 1202- HOME PROGRAM - - 1203- NEIGHBORHOOD STABILIZATION - - 1205- EMPLOYMENT & TRAINING 48,209 48,209 1207- NEIGHBORHOOD STAB(CITY) - - 1208- SUCCESSOR HOUSING AGNCY - - 1209- CAL-HOME - - 1301- HOUSING/RENTAL ASSISTANCE PROG - - 1302- HOUSNG IN LIEU FEE - DEVELOPER - - 1303- KIDS FIRST INITIATIVE 4,821 4,821 1304- EMERGENCY OPE & DISASTR RECVRY - - 1305- PUBLIC ART - - 1306- AMERICAN RESCUE PLAN ACT - - 2001- GENERAL CAPITAL FUND - - 2002- MEASURE J - - 2110- IMPACT FEE - PARK - - 2111- PF IMP FEES-TRAFFIC/ROAD-ENG - - 2113- IMPACT FEE - FIRE - - 2114- IMPACT FEE - POLICE - - 2115- IMPACT FEE - COMM/AQUATC - - 2116- IMPACT FEE - PARKS/OPEN - - 2117- IMPACT FEE - LIBRARY - - 2119- IMPACT FEE - STORM DRAINAGE - - 2120- IMPACT FEE - WASTEWATER - - 2125- IRON TRIANGLE/EPA PROGRAMS - - 2126- COR-HOUSING DEPT CIP FUND - - Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-262- Telecommunications

ALLOCATION SUMMARY
Citywide
Telecomms
Support Total
3001- DS - 2005 TAXABLE POB - - 3002- DS - 99A PENSION OBLIG BOND - - 3005- DS - 2007 CIVIC CENTER - - 4001- PORT OF RICHMOND 4,821 4,821 4003- WASTEWATER 19,284 19,284 4005- MARINA - - 4006- STORM WATER - - 4008- KCRT - CABLE TELEVIS 9,642 9,642 4101- RHA-HSNG CHOICE VOUCHER-SEC 8 - - 4201- RHA-CAPITAL FUND - - 4401- RHA-HACIENDA - - 4404- RHA-NEVIN PLAZA 7,231 7,231 4405- RHA-NYSTROM VILLAGE 4,821 4,821 4406- RHA-RICHMOND VILLAGE ONE - - 4407- RHA-RICHMOND VILLAGE TWO - - 4408- RHA-RICHMOND VILLAGE THREE - - 4501- RHA-CENTRAL OFFICE COST CNTR 9,642 9,642 4502- RHA-HOUSING (RAD) CORPORATION - - 5001- INSURANCE RESERVES 12,052 12,052 5003- EQUIPMENT SERVICES - - 5008- COMPENSATED ABSENCES - - 6001- GENERAL TRUST & AGENCY - - 6004- COMMISSION ON AGING - - 6005- SEAVER GALLERY TRUST FUND - - 6007- SENIOR TRUST DEPOSIT - - 6047- CERTBT PLAN FUND - - 6048- OPEB PLAN TRUST - - 6049- PT MOLATE PRIVATE-PURPOSE TRST - - 6050- GENERAL PENSION FUND 19,284 19,284 6051- POLICE & FIRE PENSION 48,209 48,209 6052- GARFIELD PENSION FUND 2,410 2,410 6058- MARINA WESTSHORE DEB - - 6059- COUNTRY CLUB VISTA - - 6060- REASSESSMENT DISTRICT 2003-1 - - 6101- SA-PROPERTY TAX TRUST FUND - - 6102- SA- ADMINISTRATION - - 6103- SA - CAPITAL PROJECT FUNDS - - 6208- SA-CIP 07B TARB BND PRCDS-HSG - - 6300- SA-DS HARBOR 98 TARB - - 6304- SA-DS 2003B TARB - - 6305- SA-DS 2004A TARB 2/3 - - 6306- SA-DS 2004A TARB -1/3 HSING - - 6307- SA-DS 2004B TARB - HOUSING - - 6309- SA-DS 2007/10B TARB - HOUSING - - 6401- SA-DS 2014A NON-TAXABLE BONDS - - 6402- SA-DS 2014B TAXABLE BONDS - - 6403- SA-DS LOANS PAYABLE - - 6404- SA-DS 2021A NON-TAXABLE BONDS is new - - 6405- SA-DS 2021B TAXABLE BONDS is new - - 6996- SUCCESSOR AGENCY - GLTDAG - - 9102- CITY OF RICHMOND - GFAAG - -

AO- ALL OTHER - - Total $ 2,253,779 $ 2,253,779
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
18 - Summary

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop Distribution Percentage 100.00%
Expense Type $
Personnel
400003 - SALARIES & WAGES/Local 1021 33,461$ S 33,461$ 400050 - OTHER PAY/Medical- in Lieu of 1,400 S 1,400 400103 - P-ROLL BEN/Medicare Tax-ER Shr 514 S 514 400105 - P-ROLL BEN/Health Insurance Be - S - 400106 - P-ROLL BEN/Dental Insurance 1,258 S 1,258 400109 - P-ROLL BEN/Employee Assistance 12 S 12 400111 - P-ROLL BEN/Vision 153 S 153 400112 - P-ROLL BEN/Life Insurance 46 S 46 400114 - P-ROLL BEN/Long Term Disabilit 212 S 212 400116 - P-ROLL BEN/Unemployment Ins 119 S 119 400117 - P-ROLL BEN/Personal/Prof Dev 570 S 570 400121 - P-ROLL BEN/Worker Comp-Clerica 2,620 S 2,620 400123 - P-ROLL BEN/Workr Comp-Ser/Main - S - 400127 - P-ROLL BEN/OPEB 1,188 S 1,188
400149 - P-ROLL BEN/PERS-Misc 4,360 S 4,360 400151 - P-ROLL BEN/PERS-Misc (UAL) 17,900 S 17,900 Subtotal Personnel Cost 63,814$ 63,814$
Operating Services & Supplies
400201 - PROF SVCS/Professional Svcs 2,218$ S 2,218 400232 - OFF EXP/Printing & Binding 1,705 S 1,705 400233 - OFF EXP/Copying & Duplicating 12,947 S 12,947 400304 - RENTAL EXP/Equipment Rental 37,002 S 37,002 400341 - OFF SUPP/Office Supplies 1,209 S 1,209 400392 - TAXES/Sales Tax 3,127 S 3,127
400592 - COST POOL/(CON)-Admin Charges (51,398) S (51,398) 400601 - NONCAP ASST/Comp Hrdware<5K 29,188 S 29,188 Subtotal Operating Cost 35,998$ 35,998$
Disallowed Expenses
400592 - COST POOL/(CON)-Admin Charges 51,398$ [1] 51,398$ Subtotal Disallowed Costs 51,398$ 51,398$
DEPARTMENTAL EXPENDITURES 151,210$ 151,210$
Reallocation of Incoming Costs
First Allocation 18,639$ 169,849$
Unallocated Costs -$ -$
Subtotal of First Allocation 18,639$ 169,849$ Second Allocation 21,359$ 21,359$
Unallocated Costs -$ -$
Subtotal of Second Allocation 21,359$ 21,359$ TOTAL FUNCTIONAL COSTS 191,208$ 191,208$
[1] Admin charges are excluded and re-established through this CAP analysis Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide
Mailroom/Dupl.

Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - EXP

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures 0001-263- IT/Mailroom and Duplication, GIS, ERP and DesktopFirst Second Allocation Allocation Total
Departmental Expenditures $ 151,210 $ 151,210 Incoming Costs
BLDG- Building Use $ - $ - $ - EQUIP- Equipment Use - - - 0001-131- City Manager's Office 545 152 698 0001-141- City Clerk 412 127 539 0001-151- City Attorney 1,158 261 1,419 0001-171- Finance Administration 530 176 706 0001-172- Accounting 844 168 1,012 0001-173- Budget/Operating 240 63 303 0001-174- Payroll 407 136 543 0001-175- Treasury/Cash Management 582 127 710 0001-176- Accounts Payable 306 151 457 0001-177- Rev Collection 716 292 1,007 0001-178- Purchasing 4,841 973 5,814 0001-181- Human Resources 1,634 411 2,045 0001-232- Facility Maintenance and Administration - - - 0001-235- Equipment Services/Fleet Services 4,201 665 4,866 0001-261- Information Technology Administration - - - 0001-262- Telecommunications 2,222 188 2,410 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - - 0001-907, 908- Non-Departmental 17,469 17,469 Total Incoming Costs $ 18,639 $ 21,359 $ 39,999 Total Costs to be Allocated $ 169,849 $ 21,359 $ 191,208

COSTS TO BE ALLOCATED
Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - Costs

City of Richmond
TITLE 2 CFR 200 Cost Allocation Plan
Source Cost Data from Fiscal Year 2021-2022 Actual Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Citywide Mailroom/Dupl. 19.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ - EQUIP- Equipment Use - 0.000% - - - 0001-131- City Manager's Office 469 2.888% 4,905 4,905 4,905 0001-141- City Clerk 770 4.738% 8,047 8,047 8,047 0001-151- City Attorney 42 0.258% 437 437 437 0001-171- Finance Administration 3,678 22.625% 38,428 38,428 38,428 0001-172- Accounting - 0.000% - - - 0001-173- Budget/Operating 469 2.882% 4,896 4,896 4,896 0001-174- Payroll - 0.000% - - - 0001-175- Treasury/Cash Management - 0.000% - - - 0001-176- Accounts Payable - 0.000% - - - 0001-177- Rev Collection - 0.000% - - - 0001-178- Purchasing - 0.000% - - - 0001-181- Human Resources 636 3.914% 6,647 6,647 6,647 0001-232- Facility Maintenance and Administration - 0.000% - - - 0001-235- Equipment Services/Fleet Services - 0.000% - - - 0001-261- Information Technology Administration 182 1.121% 1,903 1,903 1,903 0001-262- Telecommunications - 0.000% - - - 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop - 0.000% - - - 0001-907, 908- Non-Departmental - 0.000% - - - -

RECEIVING BUDGET UNITS
0001-101- OFFICE OF THE MAYOR 118 0.728% 1,237 1,237 253 1,489 0001-105- COUNCIL/CITY COUNCIL DIV 23 0.139% 237 237 48 285 0001-121- POLICE COMMISSION DIV - 0.000% - - - - 0001-132- CM-SPCIAL PROJS/ENVIRONMENTAL - 0.000% - - - - 0001-163- GF-PLN/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-191- GF-POLICE ADMIN DIV - 0.000% - - - - 0001-192- GF-POLICE-PATROL/CIB - 0.000% - - - - 0001-193- GF-POLICE/CRIME PREVENTION - 0.000% - - - - 0001-194- GF-POLICE-COPS GRANT - 0.000% - - - - 0001-196- GF-POLICE/REGULATORY - 0.000% - - - - 0001-197- CAD DISPATCH SYST/COMM POL DIV - 0.000% - - - - 0001-199- GF-PARKING ENFORCEMENT DIV - 0.000% - - - - 0001-201- GF-FIRE/ADMIN DIV - 0.000% - - - - 0001-202- GF-FIRE/SUPRESSN DIV - 0.000% - - - - 0001-203- GF-FIRE PREVENTION DIV 854 5.254% 8,923 8,923 1,822 10,746 0001-204- GF-FIRE/ SUPPORT DIV - 0.000% - - - - 0001-205- GF-FIRE/TRAINING DIV - 0.000% - - - - 0001-206- GF-FIRE/OF. OF EMS DIV - 0.000% - - - - 0001-211- OF. OF NB-HOOD SFTY ADMIN DIV - 0.000% - - - - 0001-212- OFF OF N-HOOD SFTY/GRANT ADM - 0.000% - - - - 0001-231- GF-PW ADMIN-DIV - 0.000% - - - - 0001-233- GF-PRKS&LNDSKP/PRKS (S-DIV) - 0.000% - - - - 0001-234- IT GIS - 0.000% - - - - 0001-237- GF-I&M/ABATEMENT SVCS (DIV) 2,485 15.288% 25,966 25,966 5,303 31,269 0001-238- GF-I&M/CODE ENFORCEMENT (DIV) - 0.000% - - - - 0001-239- GF-I&M/PROP/ASSETS MNGT (DIV) - 0.000% - - - - 0001-241- GF-LIB&CL SVC/L-ADM DIV 12 0.074% 125 125 26 150 0001-242- GF-LS/REF SVCS(S-DIV) 126 0.774% 1,315 1,315 269 1,584 0001-243- GF-LIB&CL SVCS/LEAP DIV - 0.000% - - - - 0001-244- GF-LIB&CL SVC/P-ART DIV - 0.000% - - - - 0001-251- GF-RECREATION ADM DIV 722 4.441% 7,543 7,543 1,540 9,083 0001-253- CM&NB/BOOKER T CTR (S-DIV) 55 0.340% 578 578 118 696 0001-255- GF-CM TRANSPORTATN OPERATIONS 171 1.052% 1,787 1,787 365 2,152 0001-254- GF-REC/SPCL EVENTS (S-DIV) 10 0.062% 105 105 21 127 0001-263- IT/Mailroom and Duplication, GIS, ERP and Desktop Prepared by NBS for the City of Richmond
Fiscal Year 2023-24
19 - Allocations